All appeals filed by the defendant and prosecutor are dismissed.

The above fine shall be imposed upon the defendant A in the judgment of the court below.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court on the Defendant (two years of imprisonment, three years of suspended execution, and fine 1.6 billion won) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below against the defendant is too unfortunate and unfair.

2. The instant crime was committed on the grounds that the Defendant, the representative director of Company B, issued Chapter 234 on a false tax invoice for about four (4) years, even though he did not supply goods or services to the Jinsung Electricity Co., Ltd., and the nature and method of committing the instant crime was inadequate; the total value of supply of false tax invoices is large to KRW 15.3 billion; and the crime related to false tax invoices is a serious crime that seriously disturbs tax order by making it difficult for the State to impose and collect taxes; and that there is a need for strict punishment on the grounds that it is a serious crime that may undermine the sound commercial order.

On the other hand, the fact that the Defendant was committed against the Defendant when committing the instant crime, the Defendant appears to have not evaded value-added tax due to the instant crime, and the actual gain appears not to be significant, and the Defendant does not have any other criminal records except for punishment of a fine for violent crimes around 2000.

위와 같은 사정들과 그 밖에 피고인의 나이, 성행, 환경, 범행의 동기, 수단과 결과, 범행 후의 정황 등 변론에 나타난 모든 양형조건 및 대법원 양형위원회 제정 양형기준의 권고형량 범위 ◈ 법률상 처단형의 범위 징역 1년 6개월 ~ 15년, 벌금 1,533,903,280원~3,834,758,200원[허위세금계산서의 공급가액 합계액 15,339,032,807에 부가가치세율(10%)을 적용하여 계산한 세액 1,533,903,280원의 2배 이상 5배 이하의 벌금(3,067,806,560원 이상 7,669,516,400원)의 법정형에서 작량감경(1/2 을 한 처단형임,...