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The judgment of the court below is reversed.
Defendant
The sentence against A shall be three years of imprisonment, and defendant B and D.
Reasons
1. Summary of grounds for appeal;
A. On March 23, 2018, Defendant A asserted in the grounds of appeal that there was a mistake of facts and misapprehension of legal principles as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation of Trust), which is the convicted part of the lower judgment, but withdrawn the argument on this date on the second trial
The sentence of the court below is too unreasonable.
B. 1) An electronic tax invoice issued or issued in falsity or in a false manner constitutes a crime of violating the Punishment of Tax Evaders Act, even though the part on the submission of a list of total tax invoices by electronic tax invoices was not constituted, as to the error of facts and misapprehension of legal principles (as to all defendants, the part on the acquittal of each defendants in the original judgment) constitutes a crime of violating the Punishment of Tax Evaders Act. 2) An unfair sentencing sentence imposed by the lower
2. Before determining the grounds for appeal by both ex officio, prior to the court below's determination, the prosecutor added "Article 10 (3) 3 of the Punishment of Tax Evaders Act" to "Article 10 (3) 1, (1) 1, and (2) 1 of the Punishment of Tax Evaders Act" among the applicable provisions of the Act on the Aggravated Punishment, etc. of Specific Crimes (Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes and Violation of the Punishment of Tax Evaders Act) to "Article 10 (3) 1 of the Punishment of Tax Evaders Act" and "Article 10 (3) 3 of the Punishment of Tax Evaders Act" to "Article 10 (3) 1 of the Punishment of Tax Evaders Act" and "Article 10 (2) 1 of the Punishment of Tax Evaders Act" to "Article 10 (1) 1 of the Punishment of Tax Evaders Act (B) of the Punishment of Tax Evaders Act, and Article 20 of the Punishment of Tax Evaders Act" to each of the defendants A, who supplied goods or services as stated in attached Form No.