The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. The sentence imposed by the court below on the defendant (one year of imprisonment) is too unreasonable.

2. The instant crime of this case, based on the grounds for appeal, was issued 157 times from March 24, 2016 to December 6, 2016, with a false tax invoice issued from March 24, 2016, and the criminal period is long, the number of times of the crime is high, the total value of the tax invoice received falsely exceeds KRW 1.2 billion, the total value of the tax invoice received falsely exceeds KRW 1.2 billion, the State’s legitimate exercise of its right to tax collection, and the crime causing interference with the national tax collection and impairing the tax justice and tax order, which

However, the fact that the defendant recognized the crime of this case and submitted half-yearly statements several times, and that the defendant operated the company that closed down business on February 26, 2018, and that there was no same punishment power, and that there was only the history of being fined once due to the violation of the Act on Special Cases concerning Traffic Accidents in around 1999, and that there are circumstances that can be considered in terms of business methods and the process of receiving false tax invoices, such as not receiving tax invoices depending on the purchase of cash from a large number of business operators who are small business operators, and that there seems to be clear social relationship, such as the defendant being given official commendation several times as local volunteer activities.

In addition, considering the defendant's age, character and conduct, intelligence, environment, relationship with the victim, motive, means and consequence of the crime, the conditions of sentencing as shown in the arguments and records, such as circumstances after the crime, and sentencing guidelines (no person shall be punished for six months to one year), the basic area (no person who is a special person: less than three billion won), and the sentencing guidelines (no person who is a special person): since the sentence imposed by the court below is too unreasonable, the defendant's grounds for appeal are justified.

3. The judgment of the court below is reasonable in light of the reasoning of the appeal by the defendant.