특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The prosecutor's appeal is dismissed.
1. According to the evidence submitted in the summary of the grounds for appeal, the judgment of the court below which acquitted the defendant, despite the fact that it can be sufficiently recognized, is erroneous in the misapprehension of legal principles.
2. Determination
A. A summary of the facts charged: (a) Defendant A submitted a list of total tax invoices by purchasing and selling places, which was falsely entered on April 25, 2012, to the Government without being supplied goods or services for profit; (b) Defendant A submitted a list of total tax invoices by purchasing and selling places, which was falsely entered on April 25, 2012; (c) the Defendant submitted a false list of total tax invoices by selling places, with the intent of enabling “F” and other “expacters” to take profit in a manner that does not pay the value-added tax received from the selling places; (d) on April 25, 2012, the Defendant submitted a list of total tax invoices by stating the false list of total tax invoices by selling places, which was supplied to the said “F,” and submitted the list of total tax invoices by purchasing and selling places, which is equivalent to KRW 1,573,359,300, KRW 650, KRW 1284,100, KRW 23539,49,5039,39”
B. On July 25, 2012, the Defendant submitted a list of total tax invoices by customer of purchase and sale as of July 25, 2012, with the intent to enable “F” or “F” to take profit by means of not paying the value-added tax received from the customer. On July 25, 2012, the Defendant filed a value-added tax return on July 25, 2012 from the Seocheon Tax Office located in Seocheon-dong, Seo-gu, Incheon, Seo-gu, Incheon, for the purpose of getting profit-making by means of not paying the value-added tax received from the customer. In fact, the amount of KRW 316,390,346 from “F,” and KRW 51,197,70 from “H,” and KRW 103,89,00 from “G,” and KRW 3,290,304,40 from “I,” and KRW 1,836,201,40 from “J”.