특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The judgment below
The guilty portion shall be reversed.
Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 2.1 billion won.
Defendant.
1. Review of the records of the instant case reveals the following facts.
A. On January 26, 2017, the judgment of the court below against the defendant and the requester for reexamination (hereinafter referred to as "defendants") imposed a punishment of one year and six months, and a fine of 2.1 billion won (the detention in prison for a period of three million won converted into one day) on the charge of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice), and acquitted the defendant on the charge of fraud (Korean District Court Decision 2015; 275; 275; 2015; 308; 308; 40; 2016; 40,0000). (b) The appellate court (Seoul High Court Decision 2017No582) accepted part of the defendant's appeal on June 14, 2017 and dismissed the defendant's appeal for a period of one year and one hundred and seventy million won (one million won).
The judgment subject to the final appeal became final and conclusive on August 10, 2017 (Supreme Court Decision 2017Do1059 Decided August 10, 2017).
The summary of the crime in the judgment subject to review is as follows.
① On April 25, 2008 and July 25, 2008, the Defendant recognized this value as “3,935,895,654 won” in relation to the return of value added tax in the name of E in relation to the return of value added tax on October 25, 2008 and January 25, 2009, respectively, in the lower judgment of KRW 3,814,686,364 in relation to the supply price of E in the name of E, but the said value was modified in the judgment subject to a retrial.
A sum table of total tax invoices for purchase was falsely entered and submitted to the Government.
② With respect to the return of value added tax on July 25, 2008, 2008, with respect to the return of value added tax on October 25, 2008 and January 25, 2008 respectively, the Defendant is equivalent to the supply value under the name of the J in relation to the return of value added tax on July 25, 2008 and January 25, 2008. < Amended by Act No. 9922, Jul. 25, 2009; Act No. 7274, Jul. 25, 2009>