The appeal is dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “instant legal provision”) provides that “any person who commits a crime under Article 10(3) and the former part of Article 10(4) of the Punishment of Tax Evaders Act for the purpose of profit-making shall be punished aggravatingly as follows.” subparagraph 1 provides that “If the sum of the value of supply entered in the tax invoice and invoice, or the value of supply, sales, or purchases entered in the list of the total tax invoice and invoice by buyer, exceeds five billion won (hereinafter “total amount of supply value, etc.” in this Article), it shall be punished by imprisonment for a fixed term of at least three years.” Meanwhile, subparagraph 2 provides that “If the total amount of supply value, etc. is at least three billion won but less than five billion won, he/she shall be punished by imprisonment for a fixed term of at least one year.” Article 8-2(2) provides that “In cases of paragraph (1), a fine shall be imposed concurrently by applying the tax rate applied to the total amount of supply value, etc.”

Meanwhile, Article 10(3) of the Punishment of Tax Evaders Act provides that "a person who commits an act falling under any of the following subparagraphs without being supplied with or being supplied with goods or services shall be punished by imprisonment for not more than three years, or by a fine not exceeding three times the amount of tax calculated by applying the tax rate of value-added tax to the supply price or total tax invoice by customer, the supply price or total tax invoice by customer, or the sales purchase amount entered in the list of total tax invoices by customer, and the total tax invoice by customer," and subparagraph 1 of Article 10 of the Value