조세범처벌법위반
The prosecutor's appeal is dismissed.
1. The summary of the grounds for appeal is recognized in full view of the following facts: (a) the Defendant was indicted on the charge that he paid false tax invoices to the Defendant; (b) the materials submitted by the Defendant were based on false tax invoices; (c) the Defendant cannot be deemed to have engaged in real transactions; (d) the most part of the bills paid by the Defendant was identified as the “billed note”; and (e) the Defendant alleged that he traded cash, but did not provide reasonable explanation as to the need for cash payments.
2. Determination
A. The Defendant is a person who operates “E” in Pyeongtaek-siD.
1) From July 1, 2010 to December 16, 2010, the Defendant received false purchase tax invoices: (a) even though he did not receive goods or services from the above E office, the Defendant received purchase tax invoices in an amount equivalent to KRW 47,532,00,00 with false transaction details stated therein; (b) from around 23 times to around 16, 2010, the Defendant received false purchase tax invoices in an amount equivalent to KRW 1,073,629,50 in total; (c) around 1, 2010; (d) even though he did not receive goods or services from the above E office, the Defendant received the purchase tax invoices in an amount of KRW 47,532,00 from the Daedong Machinery Industry Co., Ltd., Ltd., with false transaction details stated therein; and (d) from around 360,306,307,200,360,2000,3637,201.
B. The lower court’s judgment is legitimate.