특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
1. The judgment of the court below (including the portion not guilty) shall be reversed.
2. The defendant shall be punished by imprisonment for not more than two years and a fine not exceeding 1.8 billion won.
1. Summary of grounds for appeal;
A. The sentence of the lower court (the 3 years of suspended sentence for 2 years of imprisonment and the 1.8 billion won of fine) is too unreasonable.
B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.
2. Prior to the judgment on the grounds of appeal by the Defendant and the prosecutor, we examine the conviction part of the judgment below.
A. Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes provides that “A person who commits a crime under Article 10(3) and the former part of Article 10(4) of the Punishment of Tax Evaders Act for the purpose of profit-making shall be punished aggravatingly as follows:
“A person shall be punished by imprisonment with prison labor for not less than three years, if the sum of the supply values entered on a list of total tax invoices on the tax invoices and invoices, or the sum of the sales or purchases amounts entered on a list of total tax invoices by customer or a list of total tax invoices by customer (hereafter referred to as “total amount of supply values, etc.” in this Article) exceeds five billion won.
"A person shall be punished by imprisonment with prison labor for at least one year, if the total amount of supplied values, etc. is at least three billion won but less than five billion won."
Article 2(2) of the same Act provides that "in the case of paragraph (1), a fine of not less than two times but not more than five times the amount of tax calculated by applying the tax rate of value added to the aggregate of the value of supply, etc. shall be imposed concurrently.
"........"
B. In a case where an actor issues a tax invoice in the position of a person who supplies goods and services without a real transaction and is issued a tax invoice in the position of the person who receives the goods and services, there is an act of issuing a tax invoice and an act of receiving the tax invoice. However, there is only one copy of the tax invoice that is actually received for each transaction in such form of processing transaction, and ② Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes provides “tax invoice.”