The judgment of the court below is reversed.

Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of seven hundred thousand won,00,000 won.

The defendant above.

misunderstanding the substance of the grounds for appeal, or misunderstanding the legal principles, the Defendant would give KRW 300,000 per month when D submits to the tax office a list of total accounts of separate accounts of false customers.

(2) No person shall submit a list of accounts of separate tax accounts for the direct or indirect profit-making purpose, nor submit a list of accounts for separate tax accounts of the seller.

Nevertheless, the court below held that the defendant has profit-making purposes.

In light of the facts charged in this case, the court below erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment.

In light of the various sentencing conditions in the instant case, the sentence imposed by the lower court (one year and six months of imprisonment, two years of suspended sentence, and fines of KRW 1.35 million) is too unreasonable.

Judgment

As to the assertion of mistake or misapprehension of legal principles, “for-profit purposes” under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes refers to the purpose of widely acquiring economic benefits (see, e.g., Supreme Court Decisions 2009Do1342, Feb. 11, 2010; 2010Do7289, Nov. 11, 2010). In light of the above legal principles, health care in this case. According to the evidence duly adopted and examined by the court below, the defendant established “E” with the representative of the defendant for the purpose of issuing false tax invoices at D’s request; the defendant issued false tax invoices with the person who supplied E after establishing “E; and received KRW 300,00 from D in return for submitting a list of total tax invoices for false sources of revenue; and issued tax invoices to the defendant for the purpose of receiving direct taxation invoices; and the defendant received tax invoices; and the defendant received tax invoices for each of the aforementioned facts.