The judgment below

The guilty portion shall be reversed.

A defendant shall be punished by imprisonment for one year.

1. The sentence imposed by the lower court (one year and two months of imprisonment) on the gist of the grounds of appeal is too unreasonable.

2. The crime of violation of the Punishment of Tax Evaders Act is determined as follows: (a) the defendant issues the false tax invoice (total supply price: KRW 1.539 million) from June 2009 to December 2, 201; (b) the falsely prepares a list of tax invoices by purchaser (total supply price: KRW 691 million) on two occasions; (c) the crime is not good; (d) the profits acquired by the defendant can also be deemed to be disturbed; (e) the crime of violation of the Punishment of Tax Evaders Act is likely to disturb national tax order and undermine tax justice; and (e) the punishment of the defendant requires strict punishment in that it may affect the awareness of tax payment by the general public; (e) the defendant has been subject to criminal punishment several times, including the crime of breach of the Punishment of Tax Evaders Act; (e) the defendant has been sentenced to imprisonment with prison labor and the punishment of the defendant for breach of the Act on September 26, 2008; and (e) the defendant has not been subject to criminal punishment several times in the absence of his family; (e.g.

3. If so, the defendant's appeal is reasonable.