특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
All appeals filed by the prosecutor against the Defendants are dismissed.
The summary of the grounds for appeal (fact-finding) Defendants were issued a false tax invoice by forming the appearance of Defendant A’s company C, D, E, and F (hereinafter collectively collectively referred to as “C, etc.”) only in the form of document, despite having imported alumumumumumumum directly from Defendant B’s company (hereinafter “G”), which is operated by Defendant B. However, they were issued a false tax invoice when they form the appearance of the Defendant A’s company, D, E, and F ( collectively referred to as “C, etc.
Although the court below did not seem to be the most unfair transaction, it is a decision based on mistake of facts.
The grounds for appeal by the prosecutor are as follows: 1. A. of the facts charged in the judgment below.
It seems that the paragraph has been concentrated.
Judgment
In full view of the following circumstances, the lower court determined that it is difficult to readily conclude that the transaction between the Defendants (hereinafter “instant transaction”) was the most trade in which G directly imports Aluminum, but only in document form C, etc. only constitutes the most trade in which only the legal relationship was formed by appearance in the form of import.
1. C et al. performed the instant transaction under the terms and conditions of transaction, such as specific items, prices, quantities, and timing, such as tax invoices issued and received.
C, etc.’s representative affixed a corporate seal to the documents issued in the letter of credit premised on the transaction of Aluminum and joint and several sureties for the relevant debt, the representative may not be deemed to have engaged in the above transaction. Defendant A was delegated by the representative of C, etc. for the import and sale of Aluminum and continuously participated in the above transaction. Thus, C, etc. did not participate in the agreement on the transaction terms of this case
or is not the subject of agreement.
② According to the statement, etc. of the certificate of import declaration on the instant transaction, S, an overseas exporter of aluminium (hereinafter “S”) is the other party to the transaction.