The judgment below

The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for not more than ten months.

except that this judgment.

1. The decision of the court below on the grounds of appeal is erroneous by misapprehending the legal principles or by misapprehending the legal principles, thereby finding the Defendant guilty of this part of the charges.

(1) The violation of the Punishment of Tax Evaders Act (hereinafter "the Punishment of Tax Evaders Act") was committed only by K, and the defendant cannot be deemed joint principal offenders of the violation of the Punishment of Tax Evaders Act. Since the data received from K were not known to be false, there was no intention on the violation of the Punishment of Tax Evaders

(2) The Defendant merely delivered the data received from K to the tax accounting office, and did not submit to the Government a false list of the total tax invoices by direct sales and by individual supplier. As such, the Defendant did not commit any act violating the Punishment of Tax Evaders Act.

B. At the tax office and investigation agency, B, not upon the request of the Defendant, stated that the offender was the offender at the tax office and investigation agency.

C. The sentence of the judgment of the court below on unreasonable sentencing (ten months of imprisonment) is too unreasonable.

2. Judgment on misapprehension of legal principles or misconception of facts

A. We examine the violation of the Punishment of Tax Evaders Act. According to the evidence duly adopted and examined by the court below, ① the defendant prepared a list of total tax invoices by submitting the sales and purchase data as stated in this part of the facts charged to the public official in charge at the request of K, or delivered the data to the tax accounting office, and let the tax accountant submit them to the public official in charge. ② The defendant reported the tax by disclosing the company's transaction performance and arranged the company to obtain the loan by using it. ② The defendant was aware that the data of this case received from K were false for the above purpose, ③ the defendant, a tax specialist, was purchasing and selling them so as not to make a tax investigation by using the data of this case received from K.