특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not more than ten months.
except that, for two years from the date this judgment becomes final and conclusive.
1. Summary of grounds for appeal;
A. The lower court deemed that there was a purpose of profit-making in misunderstanding of facts and misunderstanding of legal principles, but it is unclear whether the Defendant intended to take certain economic benefits.
② Although the Defendant submitted false tax invoices to the tax office, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine that 10% of the value of supply was paid as commission inasmuch as the Defendant received the false tax invoices and paid them to the tax office, on the grounds that it did not receive any other fee.
B. The sentence imposed by the lower court on the Defendant (ten months of imprisonment, two years of suspended execution, and fine of four hundred million won) is too unreasonable.
2. We examine ex officio the grounds for appeal prior to judgment ex officio.
A. 1) Determination of the conspiracy relation to the crime of this case 1) In the case of joint principal offenders who jointly process more than 2 legal principles related to the crime of this case and conduct the crime, the conspiracy or conspiracy does not necessarily need to be made directly, explicitly, and may be made objectively and implicitly. However, in any case, there is a combination of intent to jointly process the crime of this case and realize it jointly. In a case where the defendant denies the criminal intent together with the conspiracy, the subjective element is to prove it by means of proving indirect facts or circumstantial facts having considerable relation to the criminal intent by nature of the object (see, e.g., Supreme Court Decision 2005Do8645, Feb. 23, 2006). In order to constitute joint principal offender under Article 30 of the Criminal Act, it is necessary to establish joint principal offender under Article 30 of the Criminal Act, which is an objective requirement, and has been conducted through the control of functional act based on the criminal intent. The intention of joint process here means the criminal intent of another person without recognizing it.