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(영문) 부산고등법원 2015.09.02 2015노226

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등

Text

The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, for two years from the date this judgment becomes final and conclusive.

Reasons

1. It is unfair that the sentence of the court below to the defendant against the summary of the grounds for appeal (the 2 years of imprisonment with prison labor and the 700,000,000 won of the fine) is too unhued.

2. Judgment on the grounds for appeal against the violation of the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall be deemed ex officio;

A. The summary of this part of the facts charged is the representative in the name of establishing “E” within “D” located in Gangseo-gu Busan Metropolitan City, and F is a person who actually operates D.

The Defendant, while working as D’s employee, continued to increase the sales revenue of D, but failed to receive purchase deduction due to the lack of data for purchase, established E in collusion with F in the name of the Defendant in collusion with F, and attempted to submit a false list of sales and purchase tax invoices as if the purchase, sales and purchase were E, and sales were E.

1) A person to be submitted by buyer by buyer shall not supply goods or services for profit and shall not submit to the Government by falsely stating the amount of the total tax invoice by buyer under the Value-Added Tax Act. Nevertheless, the Defendant, in collusion with F, entered the amount of the total supply price of goods or services in total seven times from the date of December 23, 2009 by falsely stating the amount of the total supply price of the goods or services totaling KRW 56,429,00 in total in G, etc., and submitted the same to the public official in charge of the above tax office for profit-making purposes, upon filing the preliminary return of value-making 209 in 2009, E in collusion with the superintendent of the Busan: (a) although there was no fact that scrap metal, etc. was supplied to two enterprises, including G, the Defendant submitted a false list of total supply price by buyer as if he/she supplied the goods or services totaling KRW 56,429,695 in total to December 25, 2011.