특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
All appeals by the Defendants are dismissed.
1. Summary of grounds for appeal;
A. Defendant A (unfair sentencing)’s punishment sentenced by the lower court to Defendant A (a year and six months of imprisonment, a suspended sentence of three years, and a fine of 950 million won) is too unreasonable.
B. Defendant B (1) misunderstanding of the facts and misapprehension of the legal principles are not the joint principal offender of the instant tax evasion crime, but the aiding and abetting offender. (2) The punishment that the lower court sentenced to Defendant B (2 years and six months of imprisonment, and fine 5.1 billion won) is too unreasonable.
2. Determination:
A. The extent of Defendant A’s participation in a judgment on the wrongful argument of sentencing does not exceed the degree of Defendant A’s participation in the crime, and the actual gains of Defendant are not many; Defendant divided and reflected the instant crime; Defendant is highly likely to be detained in the workhouse due to the concurrent punishment of fine when considering the Defendant’s financial ability; and Defendant has no criminal history exceeding the fine is favorable to the Defendant.
The purpose of profit-making under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes is to obtain economic benefits. The Defendant, in collusion with B, issued a false tax invoice as if the Defendant supplied the goods to H even though he did not supply the goods, or submitted a list of invoices of separate tax accounts by false place of sales and received profits in the process, thereby constituting the purpose of profit-making. Therefore, a fine should be imposed concurrently pursuant to Article 8-2(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes.
B. The crime of this case committed by A is not very good that it interferes with the legitimate exercise of the State’s right to collect taxes and undermines the sound order of commercial transactions, and the total amount of supply of false tax invoices exceeds KRW 9 billion, etc. is disadvantageous to the Defendant.
In addition, the defendant's age, sex, environment, circumstances and results of the crime, and crimes.