특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The judgment of the court below is reversed.
In the case of crimes No. 1, No. 2, and No. 3 in the judgment of the defendant, imprisonment with prison labor for not less than one year and six months and fine.
1. Summary of grounds for appeal;
A. For the following reasons, the court below calculated the "total amount of supply value, etc." under Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes by mistake and misapprehension of the legal principles, even though the total amount of supply of tax invoices for the same transaction and the total amount of tax invoices for individual suppliers by sale is not added, the court below calculated the "total amount of supply value, etc." by mistake of facts and misapprehension of the legal principles.
(1) The supply of false tax invoices for the same transaction does not increase in the size of transactions falsely processed on the list of total tax invoices by seller, and thus there is no further infringement of legal interests.
② Even if the value of the supply of the above electronic tax invoice is again written on the list of the total tax invoices by seller, it is not added to the “total amount of supply value, etc.”, and if the supply price of the tax invoice is again written on the list of the total tax invoices by seller, it is unreasonable to treat both parties differently on the grounds of the contingency that it is whether the electronic tax invoice is issued or not.
③ Under the Value-Added Tax Act, there is an explicit provision that excluding the tax invoice and the aggregate tax invoice for individual suppliers from overlapping the tax invoice and the aggregate tax invoice for individual suppliers does not apply (Article 60(9)2 and 3 of the Value-Added Tax Act). However, interpreting that “total supply price, etc.” under Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes concerning the Punishment, etc. of Punishment, Etc. of Specific Crimes is equivalent to the total legal system.
B. The sentence of the lower court’s unfair sentencing [the punishment of the first, second and second crimes, second crimes in the judgment, and second crimes in the attached Table (6) Nos. 4,5 in the net time among crimes in the attached Table (6).