The judgment below is reversed, and the case is remanded to the Seoul High Court.

The grounds of appeal are examined.

1. As to the grounds for appeal by the defendant

A. The summary of the facts charged in this case (excluding the portion not guilty) is as follows: (a) no person may submit to the Government a false list of invoices for individual suppliers under the Value-Added Tax Act without supplying or receiving goods or services for profit-making purposes; (b) the Defendant, for profit-making purposes, submitted to the Government a false list of invoices for individual suppliers under the Value-Added Tax Act, stating in falsity a list of invoices for individual suppliers from July 25, 2012 to October 25, 2013 the sum of the supplied values over six times from July 25, 2012 to October 25, 2013.

B. On the grounds indicated in its reasoning, the lower court upheld the first instance judgment convicting the Defendant, on the following grounds: (a) even in cases where the electronic tax invoice was issued and the details issued to the Commissioner of the National Tax Service were transmitted within a fixed period, and the submission of a list of total tax invoices by purchaser is exempt, and where the false tax invoice was submitted in accordance with the form of the list of total tax invoices by purchaser as stipulated in the Enforcement Rule of the Value-Added Tax Act, the lower court deemed that the crime of violation of the Punishment of Tax Evaders Act due to the entry and submission of the list

(c)

However, the lower court’s conviction is difficult to accept for the following reasons.

(1) Article 54 of the Value-Added Tax Act provides that, where an entrepreneur has issued or received tax invoices or revenue invoices, the entrepreneur’s registration number, name or title, transaction period, date of preparation, total amount of supply price of transaction period, and total tax amount of the transaction amount, and other matters prescribed by the Presidential Decree, constitutes a list of total tax invoices by customer and a list of total tax invoices by seller (hereinafter “list of total tax invoices by customer”).