조세범처벌법위반
The judgment of the court below is reversed.
Defendant shall be punished by a fine of KRW 6,000,000.
The above fine shall not be paid by the defendant.
1. Summary of grounds for appeal;
A. Of the instant facts charged by misapprehending the legal doctrine, the part of the violation of the Punishment of Tax Evaders Act (i.e., No. 2 and No. 3) on January 25, 2015, from the list of crimes committed on January 25, 2015, is indicated as “No. 7,” among the charges charged in the instant case. However, the part regarding the violation of the Punishment of Tax Evaders Act (i.e., January 25, 2015) is indicated as “No. 3, annually.”
The part on the violation of the Punishment of Tax Evaders Act in the former case cannot be deemed as “an act of falsely entering a list of total tax invoices by seller and seller pursuant to the added-value-added Tax Act and submitting it to the Government” under Article 10(3)3 of the Punishment of Tax Evaders Act, and the lower court convicted the Defendant of this part of the charges. In so doing, the lower court erred by misapprehending the legal doctrine.
B. The lower court’s sentence against an unfair defendant in sentencing (an amount of KRW 10,000,000) is too unreasonable.
2. Judgment on the misapprehension of legal principles
A. The summary of this part of the facts charged is the representative of C in Geum-gu, Busan.
No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving any goods or service, stating in falsity a list of total tax invoices by seller.
Nevertheless, on July 25, 2014, the Defendant submitted a false copy of the aggregate of KRW 133,00,000,000 in the supply price as if it had not been supplied with goods or services from MY KM K industry (621-86-08574) to the K-gu, Busan. On January 25, 2015, the Defendant submitted a false copy of the aggregate of the supply price accounts for individual suppliers. On January 25, 2015, the fact at the F-gu, the F-si, stating that there was a false copy of the aggregate of the supply price of KRW 80,000,00 in the supply price as if it had not been supplied with goods or services from the K-gu, Busan.