The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal in the judgment of the court below (the fine of KRW 30 million) is too unreasonable.

2. In full view of all the facts pertaining to the sentencing stated in the records of this case, the judgment of the court below is too unreasonable, since the punishment of the defendant is too unreasonable, since it is recognized that the defendant is too unreasonable, there is no record of punishment for the same kind of crime, and that there is no record of punishment for the defendant in relation to the defendant and D, and that it seems difficult for the defendant to refuse the proposal in relation to the relation between the defendant and D.

3. The judgment below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is justified.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are the same as the corresponding columns of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) of the same Act and the selection of fines concerning the crime;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 4 (2) of the former Punishment of Tax Evaders Act (the sum of fines shall be added because the provisions on restricted aggravation concerning concurrent crimes of Article 38 (1) 2 of the Criminal Act are not applied);

1. Determination of sentence - The total amount of KRW 4 million, the value of supply 90 million, and the amount of KRW 800,000,000 as to the issuance of trade tax invoices with false content of false content of KRW 1.3 billion, as to the act of issuing trade invoices with false content of KRW 1.3 billion, shall be KRW 3 million, respectively - the fine of KRW 10,000 ( KRW 4 million x 3 million x 2);

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;