특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 450 million.
The above fine shall be imposed on the defendant.
1. Summary of grounds for appeal;
A. misunderstanding of the facts or misapprehension of the legal doctrine, the Defendant purchased scrap metal normally from J and H (hereinafter “H”), and the method of trading with these companies is the same as that of other companies determined as a normal transaction as a result of the prosecution investigation by the prosecution.
Nevertheless, the lower court’s judgment that found the Defendant guilty of the facts charged of the instant case solely on the ground that the facts revealed by the materials were in a relationship between J and H with the lower court.
In addition, since the steel company, which is the final purchaser of the scrap metal, only trades with the so-called old-called company with a certain size, the first class of the collection of scrap metal, which is bound to undergo an intermediate distributor in accordance with such trade practice, is a structure that makes it difficult for the Defendant to undergo such an intermediate distributor. Thus, it cannot be deemed that the Defendant’s transaction constitutes an act of receiving tax invoices without being supplied with goods or services under Article 10(3)1 of the Punishment of Tax Evaders Act.
B. The sentence sentenced by the court below to the defendant (the sentence of two years of suspended sentence for one year of imprisonment and fine of 875 million won for two years of suspended sentence) is too unreasonable.
2. Determination:
A. Determination on the misunderstanding of facts or misapprehension of legal principles 1) Article 10(3)1 of the Punishment of Tax Evaders Act provides that a person who issues or receives tax invoices under the Value-Added Tax Act without being supplied or supplied with goods or services shall be punished. Article 9(1) of the Value-Added Tax Act provides that “The supply of goods shall be a delivery or transfer of goods on all contractual or legal grounds.”
In addition, the above punishment provision was enacted for the purpose of establishing a ground for punishment for the act of receiving tax invoices without real transactions in order to normalize the order of receiving tax invoices (Supreme Court Decision 195 July 14, 1995).