조세범처벌법위반
The prosecutor's appeal is dismissed.
1. The sales contract of the instant factory building between E Co., Ltd. (hereinafter “E”) and G Co., Ltd. (hereinafter “G Co., Ltd.”) is merely a formally concluded without payment of actual cost for the transfer of title between the same company and the same company, and thus, cannot be deemed a supply of goods under the Value-Added Tax Act, the lower court acquitted the Defendant of the facts charged in the instant case, contrary to what is alleged, is erroneous in the misapprehension of the fact that the judgment
2. Determination
A. The summary of the facts charged in this case, C and D, at the same time on November 2006, established the E-Industrial Complex Co., Ltd. for the purpose of manufacturing aircraft parts, and around December 2006, entered into a contract for the occupancy of approximately 13,138 square meters of the factory site located in the Sacheon-si Industrial Complex Corporation and the head of the Kacheon-si Industrial Complex Corporation and the head of the Kacheon-si in the industrial complex (hereinafter “the factory site in this case”), and completed the construction of the factory building (a approximately 3,757 square meters; hereinafter “the factory building in this case”) on the same site (use approval of July 29, 2009), but it did not pay an amount equivalent to KRW 1.7 billion of the construction cost due to the shortage of business funds, and it was recommended from the above Corporation to dispose of the factory building by public auction or to sell it to other business operators.
Therefore, in order to pay the construction price and recover the investment money in the form of a formal implementation of the recommendation of the above Corporation, C shall agree to obtain a loan after changing the name of the representative debtor and the corporation, which is the bond manager, from the name of the company. On July 31, 2010, C shall enter into a real estate sales contract in the form of a seller's "EAB" and a buyer "GABA" (hereinafter "the sales contract in this case"), and around August 24, 2010, the above factory building was registered under the name of GBBA, but it was impossible to obtain a loan from a financial institution.