특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
1. The judgment below is reversed.
2. The defendant A, B and C shall be punished by imprisonment for not less than two years and six months.
3. However, this judgment.
(b) by allowing E to purchase at a higher price shares of I, it may be recognized that E has acquired, or had T to obtain, proprietary benefits equivalent to the difference between the market value as the purchase price of the shares and the reasonable value of the shares and that there has been property damage equivalent to the same amount as the victim E;
① Defendant A and D led to the processing of false tax invoices without real transactions. As such, Defendant A and B were well aware that the sales, operating, net income, and net income have been excessively appropriated through the window dressing accounting.
Nevertheless, the above Defendants provided financial statements, etc. based on the window dressing accounting to S Accounting Corporation, thereby evaluating the value of I’s shares in accordance with the supplementary evaluation methods stipulated in Article 54 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act.
(2) The weighted average amount of net profit and loss per share in Article 54 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act = Net amount of net profit and loss per share in the preceding three years ± The weighted average amount of net profit and loss per share in the preceding three years ± The weighted average amount of net profit and loss per share in the preceding three years ± [3] (net profit and loss per share in the business year 1 year before the base date of appraisal 】 (2) (net profit and loss per share in the business year 2 years before the base date of appraisal 】 (3) (2)) and net asset value per share in the net asset value per share in the preceding three years 】 (3 years before the base date of appraisal x 1) 】 (net profit and loss per share in the business year 3 years before the base date of appraisal ± 1). As such, in cases where net profit and loss per share in the divisional account ± total amount of stocks issued by the relevant corporation ± 3 and 2 respectively, as in this case, it is inevitable to include assets and assets.
3. At the time of January 25, 2012, when E purchases all shares of I issued by Defendant A, B, and T, I are several years.