조세범처벌법위반
The judgment of the first instance is reversed.
The defendant shall be innocent.
1. The summary of the grounds for appeal (fact-finding) was not involved in the crime submitted by entering the sales and purchase invoice by false entries as stated in the facts charged.
2. Summary of the facts charged and judgment of the first instance court
A. On April 26, 2010, the Defendant submitted the list of total tax invoices by list of the total tax invoices by list of the total tax invoices by April 26, 2010 to the Namyang-ju tax office (from January 1, 2010 to March 31, 2010) around April 26, 2010, the Defendant submitted the list of the total tax invoices by list of the total tax invoices by list of the total tax invoices by list of the total tax invoices by list of the total tax invoices by the Hanyang-ju tax offices (hereinafter referred to as “00 business registration number”, “126-81-5444,” “Ta126-81-5444,” “Taemn (corporation name),” “Taemn,” “3”, “282,086,282, and “B
B. On July 25, 2010, the Defendant submitted a list of total tax invoices by customer on July 25, 2010 to the Namyang-ju tax office (from April 1, 2010 to June 30, 2010), the Defendant submitted a false list of total tax invoices by stating the following as the number of serial numbers: “001”, “17-81-15853”, “a business registration number”, “a gender Switzerland”, “5”, “5”, “5”, “118,940,000”, and “118,940,000”.
(1) On July 25, 2010, the Defendant of the buyer by buyer submitted the list of buyer by buyer to the Namyang-gu tax office on July 25, 2010 (from April 1, 2010 to June 30, 2010) and submitted the list of buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer submitted the list of buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer by buyer with no serial number “001”, business registration number “134-86-54797”, “business registration number”, “134-86-5497”, “corporate name”, “
B. The first instance court found the Defendant guilty of the facts charged by taking account of the evidence as indicated in the judgment.
3. Judgment of the court below
A. The Defendant, from the investigative agency to the trial of the court, has a name in the name of the representative of the Bank of Korea, around 2008.