The part of the judgment of the court of first instance against Defendant A and the judgment of the court of second instance shall be reversed.

Defendant

A shall be punished by imprisonment for one year.

1. The summary of the grounds for appeal (the first instance judgment: the Defendant D Co., Ltd. - the fine of 10 million won, the Defendant A- the imprisonment of three years, and the second instance judgment: the Defendant A- the imprisonment of six months) declared by the lower court is too unreasonable.

2. Determination

A. The judgment of the court of first instance and the judgment of the court of second instance against the defendant A ex officio prior to the judgment on the grounds for appeal (the part of the judgment of the court of first instance) and the judgment of the court of second instance, each of the above defendants filed an appeal against them, and the court of second instance decided to hold concurrent hearings of the above two appeals. Since each of the crimes of the court of first and second instance against the above defendant is concurrent crimes under the former part of Article 37 of the Criminal Act, one sentence shall be imposed within the scope of the punishment imposed for concurrent crimes under Article 38(1) of the Criminal Act, in this regard, the part against the defendant A among the judgment of the court of first instance and the judgment of the court

B. In full view of the following circumstances: (a) determination on the grounds for appeal by Defendant D Company; (b) the amount of value-added tax refunded due to the number of false purchase tax invoices is 106,00,000; (c) the amount of the above tax refund has not yet been paid; and and (d) other circumstances indicated in the records and pleadings, the sentence imposed by the lower court cannot be deemed to be too unreasonable, and thus, the allegation of unfair

3. As such, since the appeal by Defendant D Co., Ltd. against the judgment of the court of first instance is without merit, it is dismissed under Article 364(4) of the Criminal Procedure Act. Of the judgment of the court of first instance, the part against Defendant A and the judgment of the court of second instance are reversed under Article 364(2) of the Criminal Procedure Act and the judgment of the court of first instance is reversed under Article 364(2) of the Criminal Procedure Act and the judgment of the court below is

Criminal facts

this Court recognizes the substance of the evidence and the summary thereof.