The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

However, the period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The lower court found the Defendant guilty of the facts charged in the instant case by misapprehending the legal doctrine on Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Aggravated Punishment of Specific Crimes”) in the following point.

① The tax invoice issued and received by the Defendant is an electronic tax invoice. The electronic tax invoice system cannot make a false entry of a list of total tax invoices by seller, and even if a list of total tax invoices by seller is prepared in the process of filing a return of value-added tax, it cannot be deemed that a list of total tax invoices by seller exempt from submission is submitted.

(2) The purchase amount entered in a list of total tax invoices by seller corresponding to the same transaction as the supply value of tax invoices paid or received shall not be added up in the application of Article 8-2 (1) of the Act on the Aggravated Punishment, etc. of Specific Crimes.

③ Article 8-2(1) of the Specific Crimes Aggravated Punishment Act is not applicable inasmuch as the Defendant’s crime of issuing and receiving the total processed tax invoice and submitting a list of total tax invoices by seller is not an inclusive crime.

B. The punishment sentenced by the lower court (one year and six months of imprisonment, three years of suspended sentence, and fine of 510,000,000) is excessively unreasonable compared to the extent of the Defendant’s responsibility.

2. Determination

A. Determination as to the assertion of misapprehension of the legal principles 1) An act of receiving false tax invoices for the same transaction as related legal principles and an act of submitting a list of total tax invoices by false buyers should be separately calculated as separate acts separate from each other, and “supply price” which may be deemed as a result of each act. In determining the “total amount of supply price, etc.” which is the standard for aggravated punishment pursuant to Article 8-2 of the Act on the Aggravated Punishment of Specific Crimes, the aforementioned separate calculation shall be made.