특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
Defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 583,80,000.
The defendant above.
1. The decision of the court below on the gist of the reasons for appeal (the imprisonment of one year and six months, the suspended sentence of two years, the fine of 583,80,000) is too unreasonable.
2. Ex officio determination
A. In principle, where an act under each subparagraph of Article 10(3) of the Punishment of Tax Evaders Act is committed without being supplied with or being supplied with goods or services, only one crime is established in each document when a tax invoice is issued or received, or when a list of total tax invoices by customer or purchaser is submitted with a list of total tax invoices by customer or purchaser by sales or purchaser. However, Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “the Act”) provides that “for profit-making purposes” and the supply value are more than a certain amount, the act under Article 10(3) of the Punishment of Tax Evaders Act is combined with the act under Article 10(3) of the Punishment of Tax Evaders Act and provides a statutory punishment therefor. Thus, if the sum of the supply values entered in the list of total tax invoices by customer or purchaser exceeds the amount under the legal provisions of this case, only the crime is established under Article 8-2(1)1 of the Act.
In addition, in calculating the "total amount of supply prices, etc." under Article 8-2 (1) of the Act, the tax invoice under Article 10 (3) 1 of the Punishment of Tax Evaders Act and the supply price on the aggregate of the tax invoice for each purchaser and each purchaser under Article 10 (3) 3 of the same Act shall be added (see, e.g., Supreme Court Decisions 2009Do3355, Sept. 29, 201; 2013Do7219, Sept. 26, 2013). (b) The criminal facts found guilty by the lower court do not have received or supplied goods or services for profit-making purposes, and even though the Defendant did not have received or supplied goods or services from G Co., Ltd. (hereinafter referred to as "G") and received the total amount of the supply price of facilities from G Co., Ltd. and received from G Co. (hereinafter referred to as "the total amount of tax invoice of KRW 2928,000, Feb. 208, 2005>