The judgment below

Part concerning the submission of a list of total tax invoices by each false statement purchaser, and each false statement shall be made.

The grounds of appeal are examined.

1. Of the facts charged in the instant case, the summary of the charge on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as the issuance of a false tax invoice) is as follows: “A list of the purchase price accounts was submitted as if each of the goods was supplied with the goods amounting to KRW 842,42,422,00 on April 24, 2008, and the goods amounting to KRW 566,00,000 on July 25, 2008, and each of the goods amounting to KRW 566,00,000 on July 25, 2008. Although there was no supply of the goods, a list of the purchase price accounts was submitted, the goods amounting to KRW 528,90,90 on April 24, 200, and the goods amounting to KRW 1,116,000,000 on July 25, 2008.”

2. According to the reasoning of the judgment below, the court below found the defendant not guilty on the ground that the tax invoice of 280,00,000 won issued with AL on June 23, 2008 cannot be deemed as false tax payment invoice, and thereby, the total amount of supply recorded in the aggregate of 2,773,31,090 won on the aggregate of the total amount of supply recorded in the aggregate of the aggregate of the tax invoices by sale and by purchaser shall not exceed 3 billion won under Article 8-2 (1) 2 of the former Act on the Aggravated Punishment, etc. of Specific Crimes (amended by Act No. 9169 of Dec. 26, 2008), among the facts charged in this case, the submission of the aggregate of tax invoices of 10,000 won by each taxpayer under Article 9-2 (1) 3 of the former Punishment of Specific Crimes Act (amended by Act No. 9169 of Dec. 26, 2008), and the submission of the aggregate of 10.

3. However, it is difficult to accept the above determination by the court below for the following reasons.

A. Article 17 of the former Punishment of Tax Evaders Act is the Gu.