All appeals by the defendant and the prosecutor are dismissed.

The summary of the grounds for appeal (unfair sentencing) of the defendant in light of the various sentencing conditions in this case, the punishment sentenced by the court below (one year of imprisonment and two years of suspended execution, and a fine of 50 million won) is too unreasonable.

In light of the various sentencing conditions of the Prosecutor’s instant case, the above sentence sentenced by the lower court is too uneasible and unfair.

Judgment

Examining the various sentencing conditions of this case, the crime of this case is a public official who is in charge of the tax office with an excessive amount of approximately KRW 112,000,000,000,000 compared to the actual supply price in six times, and issues tax invoices containing false statement as if the defendant supplied goods or services, and among them, submit a list of accounts sheets of separate sources of revenue recorded falsely as if he supplied goods or services at the supply price excessively appropriated for F, to the public official in charge of the tax office, and issue and receive account sheets of false sales and purchase tax amount of KRW 2,00,000,000 in total for 44 times without being supplied goods or services for profit-making purposes, and submits a false statement of accounts statements of total amount of KRW 2,00,000,000,000 in total as if the goods or services were supplied or received through seven times, in light of the period and frequency of crimes, and the amount of such crimes are very poor, which may cause severe harm to the Defendant’s sound exercise of the national tax authority, as well.

On the other hand, the defendant seems to have committed the crime of this case, not to have led the crime of this case, there are no criminal records of the same kind of crime and no criminal records exceeding the suspension of execution, and the crime of this case is decided on April 28, 2016 in determining punishment.