특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not less than eight months.
However, the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive.
1. Summary of grounds for appeal;
A. Although it was true that the defendant received false tax invoices while operating a dispute resolution company D, the defendant had no profit-making purpose in receiving them, and even if there was no profit-making purpose for the defendant to make transactions with the Defense Acquisition Program Administration, etc.
Even if it is not a specific and direct economic interest, it is merely an abstract and so it does not fall under the purpose of profit-making, the court below accepted the facts charged and convicted the defendant, and there is an error of law by misunderstanding facts or by misunderstanding related legal principles, which affected the conclusion
B. The sentence sentenced by the court below on unreasonable sentencing (two years of suspended sentence in October, and fine of 350 million won) is too unreasonable.
2. Determination
A. As to the assertion of mistake of facts or misapprehension of legal principles, “for profit” as provided by Article 8-2(1) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (amended by Act No. 9919, Jan. 1, 2010) refers to the purpose of widely obtaining economic benefits (see, e.g., Supreme Court Decisions 2009Do1342, Feb. 11, 2010; 201Do4397, Sept. 29, 201; 2011Do9592, Oct. 27, 2011); and in light of the purport or relationship of the relevant provisions, it shall not be limited to specific and direct economic interests.
From this point of view, the following circumstances found by the evidence duly adopted and investigated by the court below, i.e.,, G, the actual operator of the Dispute Resolution H, made a false transaction by using a tax invoice in order to enhance the unit price of the products supplied to the Defense Acquisition Program Administration through the Dispute Resolution Co., Ltd., and 120-121 and (No. 1) 66 pages of evidence records, and 2) the Defendant denied the processing transaction with the LAB, while denying the processing transaction with the LAB, it is difficult for the business team leader F to participate in this time with the RF cable and the electric mix, which the LAH designated by the Dispute Resolution Co., Ltd.