The judgment of the court below is reversed.

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

If the above fine is not paid.

1. The sentencing of the court below (the fine of KRW 10,000,000) is too unreasonable.

2. Judgment ex officio due to changes in indictment;

A. Prior to the judgment on the grounds for appeal by the defendant's ex officio, the prosecutor applied for a modification of the indictment with the purport to modify the facts charged in the instant case as follows. Since the subject of the judgment was changed by this court's permission, the judgment of the court below was no longer maintained.

B. On January 25, 2008, the Defendant entered false information on the revised charge 1) the list of the total tax invoice by buyer entered the false information on the total amount of KRW 500,727,100 and submitted to the Government three times until January 25, 2009, the Defendant entered the false information on the total amount of the total tax invoice by buyer at KRW 500,727,100 and submitted it to the Government by entering the false information on the total amount of the supply price of KRW 500,727,100, as shown in the list of crimes in the attached list, in the Nam-gu Incheon Metropolitan City, Seoul Metropolitan City, and the fact that “B” operated by the Defendant was supplied with goods or services from “C,” the Defendant entered the false information on the total amount of the supply price of KRW 426,208,300 and the supply price of KRW 501,608,571,608,570.

3. Accordingly, the part of the judgment of the court below against the defendant is reversed under Article 364 (2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, on the ground that there is a ground for ex officio reversal as seen above.