특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The appeal is dismissed.
The grounds of appeal are examined.
The lower court found the Defendant guilty of the instant charges on the grounds indicated in its reasoning.
The judgment below
Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on “the act of issuing or receiving tax invoices without being supplied or being supplied with goods or services” under Article 10(3) of the Punishment of Tax Evaders Act, or by misapprehending the legal doctrine on “for-profit purposes” in the crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.