특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 1.75 billion won.
The defendant above.
1. Summary of grounds for appeal;
A. In fact, the Defendant did not have intention to receive false tax invoices from the Defendant and to prepare and submit a list of total tax invoices by seller on false entries.
B. Where a person receives false tax invoices and prepares and submits a list of total tax invoices by seller based on such false invoices, the receipt of false tax invoices is not punishable separately in relation to legal concurrence with the submission of a list of total tax invoices by seller.
The act of receiving false tax invoices is an act of not accompanied by the act of submitting a list of total tax invoices for individual suppliers, or the act of preparing and submitting a list of total tax invoices for individual suppliers is an act of receiving false tax invoices.
In addition, when applying the Act on the Aggravated Punishment, etc. of Specific Crimes, the amount of fine should be calculated on the basis of the supply price stated in the list of total tax invoices by individual suppliers on the basis of the submission of the list of total tax invoices by individual suppliers.
(c)
The punishment of the court below (the punishment of two years of imprisonment, the suspended sentence of three years, the fine of 1.750 million won) is too unreasonable.
2. Ex officio determination
A. The prosecutor applied for permission to change an indictment with the content of deletion, addition, and correction of part of the facts charged, such as the facts charged after the trial at the court below, and the subject of the judgment at the court below was different from the original judgment. Therefore, the judgment of the court below is no longer maintained in this regard.
(b) In addition, the Constitutional Court shall apply the amended provisions of Article 70(2) of the Criminal Code on October 26, 2017 to cases where a first public prosecution is instituted after this Act enters into force.
“The decision that Article 2(1) of the Addenda (Act No. 12575, May 14, 2014) is in violation of the Constitution against the principle of no penalty penalty penalty [the Constitutional Court Decision 2015HunBa239, 2016HunBa 177 (Consolidation)] was rendered on October 26, 2017.
This is the same.