The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

1. The sentence imposed by the court below (one year of imprisonment) on the summary of the grounds for appeal is too unreasonable.

2. The crime of this case requires strict punishment in light of the crime period and omitted sales, the amount of value-added tax and the amount of evaded taxes, etc., which are the total amount of 1.2 billion won evaded through the omission of sales from 1 to 2013 to the competent tax office by the defendant's operation of the mergian factory of "D", and the crime of this case is considerably poor in terms of the crime period, the omitted sales, and the amount of evaded taxes, etc. The crime of this case requires strict punishment in that it disturbs the national tax order, damages tax justice, and affects the general public's awareness of tax payment, and most of the evaded taxes are not paid until the trial of the case. On the other hand, the defendant reflects the defendant's wrong confession of the entire crime of this case, and there is no other previous conviction except for those sentenced once to a fine, and that the majority of the defendant's traders who received goods from this case fail to issue tax invoices within the scope of 7th regular tax evasion guidelines (the defendant's basic tax evasion guidelines for the defendant's's and some of this case).