특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 420,000,000 won.
The above fine shall be imposed on the defendant.
1. The summary of the grounds for appeal stated the grounds for appeal as one of the grounds for appeal the misconception of the fact regarding the portion related to receipt of the zero tax invoice on the zero-rate tax invoice, but withdrawn the allegation of mistake on the date of the second trial of the first instance.
A. The “total amount of supply value, etc.” under Article 8-2 subparag. 1 (hereinafter “the instant legal provision”) of the Act on the Aggravated Punishment, etc. of Specific Crimes shall be construed as “total amount of supply value, etc. listed in a tax invoice” or “total amount of purchase amount listed in the list of total tax invoices for individual suppliers” by misapprehending the legal doctrine, the lower court erred by misapprehending the legal doctrine in applying the said provision by adding up the total amount of supply value of the tax invoice received by E and the total purchase amount of the tax invoice for individual suppliers submitted by E.
B. The punishment sentenced by the lower court (one year and six months of imprisonment, three years of suspended execution, and fine of KRW 850 million) is excessively unreasonable compared to the extent of the Defendant’s responsibility.
2. In principle, where the act under each subparagraph of Article 10(3) of the Punishment of Tax Evaders Act is committed without providing goods or services to determine the misapprehension of legal principles, one crime is established for each document when the tax invoice is received or when the list of total tax invoices by seller is submitted. However, the legal provision of this case is a single type of crime by combining the act under Article 10(3) of the Punishment of Tax Evaders Act with the act under Article 10(3) of the Punishment of Tax Evaders Act by establishing the requirements for the aggravation that the total amount of the supply price, etc. is above a certain amount. Thus, if the total amount of the supply price on the list of total tax invoices by seller exceeds the amount under the legal provision of this case, only 1 crime is established, and in calculating the “total amount of supply price, etc.” under the legal provision of this case, the Punishment of Tax Evaders Act is established.