The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., in a case where the Defendant does not entirely reflect on his criminal act with respect to the issuance of a false tax invoice, and the Defendant again commits the instant crime during the repeated crime period, and the act of false testimony in order to conceal the criminal act of his/her own or his/her accomplices in transactions with him/herself requires strict punishment. In light of all circumstances, the punishment (e.g., a fine of three million won (old: six months) imposed by the lower court is too unreasonable.

2. Although the Defendant was convicted of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) and the judgment became final and conclusive on the issuance of Chapter 18 of the supply price equivalent to the false sales tax invoice of KRW 456,909,09, as if he were to supply goods or services to C, even though the Defendant did not have supplied goods or services to C, the Defendant still remains guilty of a real transaction between the Defendant and C, and thus, cannot be punished somewhat

I would like to say.

However, in the first instance trial, the charge of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice) is likely to be deemed to have existed between the defendant and C, and thus, the defendant was found innocent on the ground that there was no proof of crime. However, in the appellate trial, the defendant was found guilty on the ground that the defendant provided necessary data, such as tax invoices, in real transactions, and was merely engaged in mediating real transactions. In light of such circumstances, the Supreme Court's dismissal of the appeal became final and conclusive. In light of the above circumstances, there are circumstances that may still deny the defendant's attitude of denying the above facts charged, and in light of the contents of the above perjury and the reasoning of the judgment in the case of violation of the Punishment of Tax Evaders Act