Daejeon-Seongsung-gu or lower-level omitted

Representative Director Maternate

1.1. If a representative, agent, employee, or other servant of a legal entity commits an offense under Article 11-2(4)3 in the main sentence of Article 3 of the Act, the legal entity shall also be punished by a fine under this Article, if the legal entity commits an offense under Article 11-2(4)3 in connection with the business of the legal entity.

A. Summary of the facts charged

The defendant (the plaintiff) filed a false list of total sales tax invoices on six occasions from that time to July 27, 2009, even though he had not supplied goods equivalent to KRW 20,00,001 in the Seo-gu, Seo-gu, Daejeon, Daejeon, on April 25, 2008. The defendant filed a false list of total sales tax invoices with the tax office as he supplied goods of KRW 861,737,94, total amount of KRW 861,74, as he supplied goods of KRW 20,00 in the Seo-gu, Seo-gu, Daejeon, Seo-gu, Daejeon, Daejeon, Inc.

As for the applicant and Co-Defendant 1, the Daejeon District Court 2012Kadan4615, which is proceeding in the first instance trial.

2. Summary of the applicant's assertion

The main text of Article 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter referred to as the “former Punishment of Tax Evaders Act”) which provides the basis for punishing applicants in relation to the facts charged in the instant case is a violation of the principle of accountability, without asking the representative, agent, employee, and other employees of a corporation for any error in the crime committed by the business owner.

A. Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by the Act on Punishment of Tax Evaders, hereinafter referred to as "the Act on Punishment of Tax Evaders") provides that "if a representative, agent, employee, or other worker of a corporation commits an offense under Article 11-2 (4) 3 in connection with the business of the corporation, he/she shall also be punished by a fine under this Article on the corporation (the bottom below; hereinafter referred to as "the Act on Punishment of Tax Evaders").

Article 3 (Joint Penal Provisions)

If the representative of a juristic person, or an agent, employee or other employed person of a juristic person or individual commits an offense as prescribed in this Act in connection with the business or property of the juristic person or individual, not only shall the offender be punished, but also the juristic person or individual shall be punished by a fine as prescribed in each

(b) Article 11-2 (Violation of Duty to Issue Tax Invoice, etc.)

(4) Any person who commits an act falling under any of the following subparagraphs without supplying the goods or services under the provisions of the Value-Added Tax Act shall be punished by imprisonment for not more than three years, or by a fine equivalent to not more than two times the amount calculated by applying the tax rate of value-added tax to the supply value entered in the list of the total tax invoices by customer and by customer, or the total tax invoice by customer and by customer entered in the list of the total tax invoices by customer and by customer:

3. An act of falsely entering a list of total tax invoices by seller and seller under the Value-Added Tax Act and submitting it to the Government;

4. Determination

A. The premise of the judgment

In a case where Co-Defendant 1, 1, 2, 2, 3, 3, 3, 3, 3, 4, 4, 4, 5, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 1, 2, 1, 1, 1, 2, 1, 1, 1, 2, 1, 1, 2, 1, 1, 2, 1, 1, 1, 1, 1, 2, 3.

Therefore, since the legal provision of this case is not only the premise of the judgment of this case, but also the reasonable ground to recognize it as unconstitutional, it shall be decided as per the Disposition above.