The judgment of the court below is reversed.

Defendant

A Imprisonment with prison labor of two years and fine of 4.8 billion won, and Defendant B shall be punished by fine of 300 million won.

1. The summary of the grounds for appeal (misunderstanding of the facts) is as follows: Defendant A, the representative of Defendant B Co., Ltd., submitted to the Government a list of total tax invoices by seller as if he received the supply even though he did not receive the closure of operation from the excessive coal companies as stated in the facts charged; thus, Defendant A, the representative of Defendant B, was not guilty of the facts charged.

2. Summary of the facts charged

A. Defendant A is a representative of “(State)B” located in the wife population D in Young-si, Defendant A.

No person shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, or submit to the Government a false list of total tax invoices by seller or seller.

On July 25, 2011, the Defendant entered the list of total tax invoices by individual purchaser in the above-mentioned tax office and submitted it to the Government by stating in falsity the list of total amount of tax invoices by individual purchaser as if he received goods or services equivalent to KRW 1,943,71,00,00 from each transaction party, even though the Defendant did not receive goods or services from each transaction party, as stated in the list of crimes in the separate sheet, from the above date to January 25, 2013, even though he did not receive goods or services from each transaction party as stated in the list of crimes in the separate sheet, the Defendant submitted the list of total amount of tax invoices by individual purchaser as if he received goods or services equivalent to KRW 45,412,696,00 in total from each transaction party.

B. Defendant B, as indicated in paragraph (1), submitted to the Government a list of total sum invoices by false purchasing companies, as if he/she received goods equivalent to KRW 45,412,696,000, total supply value, as stated in paragraph (1).

3. Determination

A. The lower court’s judgment is the evidence and the lower court’s judgment.