특정범죄가중처벌등에관한법률위반(조세)등
The judgment of the court below is reversed.
Defendant
A Imprisonment with prison labor for three years and fines for 660,00,000 won, Defendant B shall be punished by imprisonment for two years and fines.
1. Summary of grounds for appeal;
A. Defendant A, B, C, and D (unfair sentencing) sentenced by the lower court to the Defendants (Defendant A: 3 years of imprisonment, 4 years of suspended sentence, and 1.35 billion won of fine, 3 years of suspended sentence, 4 years of suspended sentence, 90 million won of fine, 3 years of suspended sentence, 4 years of imprisonment, 90 million won of fine, 3 years of suspended sentence, 4 years of suspended sentence, and 1.0 million won of fine) are too unreasonable.
B. Defendant E (1) misunderstanding of the legal doctrine [the part on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “the Aggravated Punishment Act”) (the portion on the issuance, etc. of false tax invoices)] Defendant issued a false tax invoice under the name of U.S. Co., Ltd. (hereinafter “U”) in the future of a used car exporter operated by the Defendant, and the issuance thereof is merely an act of a single act. Thus, the lower court’s judgment that applied Article 8-2(1)2 of the Aggravated Punishment, etc. of Specific Crimes as a basis for the combined total of the amount of supply on
2) The punishment sentenced by the lower court against the Defendant (two years of imprisonment, three years of suspended execution, and fine of thirty million won) is too unreasonable.
(c)
Defendant
F1) The part i.e., aiding and abetting the violation of the Punishment of Tax Evaders Act due to the misunderstanding of facts, misunderstanding of legal principles, and misunderstanding of legal principles) the Defendant, as a tax accountant, provided passive advice on the request for tax advice related to the establishment of a corporation A as a tax accountant, did not actively advise the establishment of a corporation for the purpose of tax evasion, and did not have an obligation to actively verify whether the tax invoice issued in U’s name was issued in a false manner for the purpose of tax evasion.
Therefore, the defendant is not guilty of aiding and abetting the violation of the Punishment of Tax Offenses Act.
The value-added tax that can be duly refunded, as the purchase value of Sheet used cars, shall be excluded from the amount of the evaded tax.
This part of the appeal is asserted only after the expiration of the period for submission of the written reason for appeal.