특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for two years and by a fine of 800,000,000 won.
The above fine shall be imposed on the defendant.
1. Summary of grounds for appeal;
A. The Defendant, on May 16, 201, starting a business with the name of a D company, established the same scooby-tra distributor. From September 201, 201, the transaction was commenced with an open storage site, a valley, and a house string. The transaction was conducted with the Defendant’s purchase of actual waste from the eight purchase places as indicated in the instant facts charged, and sold it to five selling places, such as M Co., Ltd. (hereinafter “M”), and N Co. (hereinafter “N”). In the process, the Defendant’s transaction with the Defendant’s purchase places and sales places by negotiating the unit price with the purchasing places and sales places. As such, the Defendant’s purchase places and sales places are not false transactions.
Nevertheless, the court below found the Defendant guilty of the facts charged of this case even though sufficient evidence to acknowledge the facts charged of this case was insufficient, and there is an error of law by misunderstanding the facts and affecting the conclusion of the judgment.
B. The sentence imposed by the court below on the defendant (the imprisonment of three years and the fine of two thousand six hundred thousand won,000,000) is too unreasonable.
2. Determination
A. The lower court determined that the Defendant’s assertion was made on the following grounds: (a) most of the purchasing companies issued a false tax invoice at a short time and immediately closed down a large amount of the tax invoice; (b) the Defendant’s transaction method was first confirmed the actual demand of the seller of scrap metal (referring to the seller of scrap metal to the steel company, etc.); and (c) the Defendant’s source of the funds that the Defendant spent in the process of establishing a new company without any particular capital is unclear; (d) the sales of the funds that the Defendant spent in the process of establishing the new company is not clear; and (e) the sales of the high iron metal was generated more than KRW 00 million in a short period despite the lack of experience in trading; and (e) if the sales tax invoice is true, it