The judgment below

The part against the defendant shall be reversed.

Defendant shall be sentenced to imprisonment of 5 years and 6 months and fine of 1,312,50,000 won.

1. Summary of grounds for appeal;

A. The grounds of appeal submitted after the expiration of the submission period for the reasons for misunderstanding the facts and misunderstanding the legal principles are examined to the extent of supplement in case of appeal as stated in the reasons for appeal.

1) The part of the tax invoice in the name of the F station in the name of the F station (instant crime No. 1-A of 438 Gohap 2015 Gohap 438, 2016 Gohap 5, 2016 Gohap 2016 Gohap 2016 Gohap 1) (the instant crime No. 2015 Gohap 438 Gohap 438 Gohap) (the instant crime No. 1-A of 2015 Gohap 4338 Gohap), the Defendant has reduced the “R,” and the indication of the “stock company” is omitted in the name of another

In fact, S was supplied with oil and was issued with a purchase tax invoice.

Since the Defendant was unaware of R/S’s data at the time, there was no intention to receive false tax invoices.

B) With respect to the report of value added tax in the second period of 201, 2011, the Defendant was actually supplied by S, and accordingly received tax invoices and submitted a list of total tax invoices in the name of the gas station in I (see the above 2015 high 438 criminal facts 1-b).

With respect to the report of value added tax for the first time in 2012, the Defendant only operated an I gas station as G and Dong business until the end of February 2012, and thereafter AG engaged in the same business with G, so the above value added tax return is irrelevant to the Defendant.

However, although the part related to T and Q gas station (former AJ gas station) is the time when the defendant was involved in the operation of the defendant, it does not constitute a crime since there is an equivalent transaction.

C) The part on the invoice and the aggregate table of tax invoices under the name of Q2 (the above 2015 high 438 criminal facts C-1)

(B) Of the list of crimes attached to the lower judgment, the Defendant actually received the oil from T as stated in the first part of the year 2012, and supplied the oil to I gas stations and V.

another.