The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for not less than ten months and by a fine of 360,000,000 won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. Since the principal offender E who issues a false tax invoice in this case of mistake of facts and uses another person's resident registration number unlawfully, and the Defendant took part in each of the crimes of this case according to E's teachers, the lower court determined that the Defendant's act constitutes a co-principal of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (the crime of issuing false tax invoices) and the Resident Registration Act, and that the Defendant's act constitutes a co-principal of the crime of violating the Act on the Aggravated Punishment, etc.

B. The sentence imposed by the lower court on the Defendant (one hundred months of imprisonment, two years of suspended sentence, and fine of thirty million won) is too unreasonable.

2. Before determining the mistake of facts and the assertion of unreasonable sentencing, the decision shall be made ex officio.

In addition to punishing “a person who unlawfully uses another person’s resident registration certificate” under Article 37 subparag. 8 of the Resident Registration Act, the purpose of punishing “a person who unlawfully uses another person’s resident registration number” under Article 37 subparag. 10 of the same Act is to punish “a person who unlawfully uses another person’s resident registration number” under Article 37 subparag. 10 of the same Act, in light of the literal meaning and amendment history of the above provision, and the general principle of no crime of no punishment without the law prohibiting the expanded interpretation of penal law, etc., Article 37 subparag. 10 of the Resident Registration Act does not present a tangible identification document stating a person’s resident registration number, such as a resident registration certificate or a driver’s license, in a public and private life field and to punish the act of using that person’s resident registration number without permission of the person holding the resident registration number.