The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years and by a fine of 800,000,000 won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. The judgment of the court below which interpreted that the purpose of input tax deduction is not included in the "for profit-making purposes" as stipulated in Article 8-2 (1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter "Special Crimes Act") is erroneous in the misapprehension of facts and misapprehension of legal principles.

B. The sentence imposed by the court below (one year of imprisonment with labor, two years of suspended execution, and fine of 90,000,000) is too uneased and unreasonable.

2. Determination

A. As to the assertion of mistake of facts and misapprehension of legal principles, the main prosecutor of the facts charged in this case was “for profit-making purposes” in relation to each of the facts charged in the judgment below, and on the ground that the total value of false entries constitutes at least five billion won, the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Special Crimes Aggravated Punishment Act”).

(2) The lower court found the Defendant guilty only for concurrent crimes under Article 8-2(1)2 and (2), Article 10(3)1 and 3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012), and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) (amended by Act No. 11210, Jan. 26, 2012), and determined that there was no proof of criminal facts on the following grounds.

In other words, if the purpose of receiving a non-transaction tax invoice or preparing and submitting a false list of total tax invoices by seller is only tax evasion or tax evasion, and there is no other direct or indirect economic benefit (e.g., sales division, loan convenience, etc.), it shall be interpreted as limited under the premise that it does not fall under the "for profit-making purpose" under Article 8-2 (1) of the Aggravated Punishment Act.