조세범처벌법위반
The judgment below
The part against the defendant shall be reversed.
A defendant shall be punished by imprisonment for six months.
1. The summary of the grounds for appeal by the Defendant’s appeal is as follows: “The submission of a list of total tax invoices by customer in the name of G Schlage among the facts charged in the judgment below against the Defendant,” and “F supplied alcoholic beverages from the Defendant is the actual operator of G Schlage as the child of BU as the person registered in the name of G Schlage’s business, and the Defendant was aware of the fact that F and G Schlage are actually in fact in fact in the same manner. However, the lower court erred by misapprehending the facts, thereby convicting the Defendant of all of the facts charged.
2. Determination
A. Prior to the determination on the grounds for appeal above, the prosecutor ex officio examined the following facts: (a) with respect to the submission of a list of total tax invoices by customer in the name of G Schlage among the facts charged against the Defendant by the prosecutor; (b) with respect to the submission of a statement of total tax invoices by customer in each customer’s name among the facts charged against the Defendant, the court made an application for the modification of the indictment to add some of the preliminary facts charged and the applicable provisions, and (c) the court granted the permission,
Even so, the lower court found the Defendant guilty of this part of the original charges and rendered a single sentence by deeming that the remaining crimes and the former part of Article 37 of the Criminal Act are concurrent crimes. Therefore, the part of the lower judgment against the Defendant in its entirety is reversed.
B. However, in light of the evidence duly admitted and examined by the court below, the defendant's assertion of misunderstanding the facts is still subject to the judgment of this court. The defendant completed the business registration by lending the name of Y in the actual operation of the corporation B, and the defendant supplied F with alcoholic beverages equivalent to KRW 1,245,443,206 in total, and submitted a list of total tax invoices for each seller under G Schlage's name in light of the following circumstances acknowledged by taking into account the evidence.