The judgment of the court below is reversed.

Defendants shall be punished by a fine of KRW 7,000,000.

Defendant

A The above fine shall be imposed.

1. Summary of grounds for appeal;

A. 1) The Defendants were issued a tax invoice without supplying the service.

shall not be deemed to exist.

Defendant

A Co., Ltd. received enormous services from L in relation to the receipt and progress of construction contracts. At L’s request, E Co., Ltd. (hereinafter “E”) paid the price for the supply of the above services to E Co., Ltd. (hereinafter “E”), and received a tax invoice (hereinafter “tax invoice of this case”) as stated in the judgment of the court below.

In light of such circumstances, there was no intention to obtain the tax invoice of this case from the Defendants without being supplied with services.

2) There was no loss of taxes due to the issuance of the instant tax invoice.

The Defendant paid the amount equivalent to the value-added tax stated in the instant tax invoice to E, and E reported the amount equivalent to the service price stated in the instant tax invoice as the sales amount, and paid the value-added tax normally.

In light of these circumstances, the Defendants did not have any intention to evade tax.

B. The sentence sentenced by the lower court (the Defendants’ respective fines of KRW 10 million) is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. Determination on the receipt of false tax invoices 1) Article 10(3) of the Punishment of Tax Evaders Act of the Republic of Korea punishs “the act of issuing or receiving tax invoices without supplying or receiving goods or services.” This includes not only the act of issuing or receiving tax invoices without supplying or receiving goods or services, but also the case where the person who received the goods or services is issued the tax invoices prepared by another person who is not the actual supplier of the goods or services (see, e.g., Supreme Court Decision 2013Do1054, Jul. 10, 2014).