“Profit-making purpose” under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes refers to the purpose of obtaining economic benefits (see, e.g., Supreme Court Decisions 2009Do1342, Feb. 11, 2010; 2010Do7289, Nov. 11, 2010). The purpose of this is to obtain the refund of value-added tax unfairly by using a processed tax invoice without any actual transaction.

For the reasons indicated in its holding, the lower court determined as follows: (a) the Defendant’s act of acquiring unjust profits by receiving a tax invoice without actual transaction and selling the non-data as if it were the closing of the normal supply of non-data; and (b) receiving the input tax deduction

The judgment below

Examining the reasoning in light of the evidence duly admitted, the lower court’s determination is based on the above legal doctrine, and contrary to what is alleged in the grounds of appeal, there were no errors by misapprehending the legal doctrine on “for-profit purpose” under Article 8-2(1) of the Act on the

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.