The judgment of the court below is reversed.

Defendant shall be punished by a fine of 6 million won.

The above fine shall not be paid by the defendant.

1. The decision of the court below on the summary of the grounds for appeal is too unreasonable as the punishment (the penalty amounting to 12 million won) imposed by the defendant is too unreasonable.

2. Examination ex officio prior to the judgment on the grounds for appeal by the defendant for an ex officio judgment.

A. The facts charged in the instant case are the actual representative of D Co., Ltd. located in Namyang-si Co., Ltd. 207, Namyang-si.

On January 25, 2013, the Defendant submitted a list of total tax invoices by each purchasing party, stating in falsity the details of the supply price of KRW 1,525,00,000 as if he/she received services equivalent to KRW 1,525,00,000 from E Co., Ltd., although the Defendant did not have received services equivalent to KRW 1,525,00,000 from E Co., Ltd.,

“” is:

The lower court found the Defendant guilty of the charges by applying Article 10(3)3 of the Punishment of Tax Evaders Act, and sentenced the Defendant to a fine of KRW 12 million.

B. Article 10(3)3 of the Punishment of Tax Evaders Act punishs “the act of submitting to the Government a false list of invoices for individual suppliers without being supplied with goods or services.” This means the act of submitting a list of invoices for individual suppliers on the basis of the issuance of tax invoices without being supplied with goods or services, and the act of submitting a list of invoices for individual suppliers on the basis of the tax invoices prepared by other persons who are not the actual supplier of goods or services (see, e.g., Supreme Court Decision 2014Do7631, Apr. 9, 2015). In the meantime, where a person liable to submit a list of invoices for individual tax invoices for individual suppliers under the Value-Added Tax Act receives goods or services from the Government, and submits a list of invoices for individual suppliers by false entry, such as a fractioning the value of supply through a prior agreement with the supplier, etc.