특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The judgment of the court below is reversed.
Defendant shall be punished by imprisonment for two years and by a fine of 600,000,000 won.
1. Summary of grounds for appeal;
A. In light of the background leading up to the Defendant’s participation in the crime, the role of the Defendant, and the profits acquired, etc., the Defendant constitutes an aiding and abetting offender who is not a joint principal offender.
2) Since the Defendant did not have the purpose of making profit with respect to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuing a false tax invoice), only the liability for the violation of the Punishment of Tax Evaders Act should
B. The sentence sentenced by the court below to the defendant (two years of imprisonment, a fine of 600,000,000 won, and a suspended sentence for imprisonment) is too unreasonable.
2. Determination:
A. Before the judgment on the grounds for appeal by the Defendant’s ex officio, the Defendant was sentenced to one year of imprisonment for a crime of fraud at the Seoul Southern District Court on January 21, 2016, and the judgment becomes final and conclusive on January 29, 2016. Each of the instant offenses is in the relation of the crime of fraud for which the judgment became final and conclusive and the concurrent crimes of Article 37 of the Criminal Act, and should be sentenced in consideration of equity between the case where the judgment is to be rendered simultaneously in accordance with Article 39(1) of the Criminal Act. In this regard, the part of the judgment of the lower court against the Defendant cannot be maintained.
However, the defendant's assertion of misunderstanding of facts and misapprehension of legal principles is still subject to the judgment of this court, and this is examined.
B. According to the evidence duly adopted and examined by the lower court as to the assertion that the Defendant constitutes an aiding and abetting offender, the lower court acknowledged the fact that the Defendant conspireded to issue and receive false tax invoices, etc. without real transactions with O, A, etc. and to take tax-related benefits, etc., and the Defendant transferred or withdrawn money from the accounts of H, K, and N in order to create financial data that conform to the false tax invoice according to the O’s instructions, and that such act constitutes a joint principal offender.