특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 4.3 billion won.
The above fine shall be imposed on the defendant.
1. Summary of grounds for appeal;
A. Article 8-2(1) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (amended by Act No. 9919, Jan. 1, 2010; hereinafter “former Aggravated Punishment Act”) intends to punish a typical “data category” where the act of selling tax invoices without supplying goods or services is a revenue source, in light of the legislative intent, form, and nature of the provision, etc. under Article 8-2(1) of the former Aggravated Punishment, etc. of Specific Crimes Act.
Therefore, “for profit-making purpose” as stipulated in the above provision should be interpreted as “for the purpose of acquiring direct economic benefits, such as receiving the tax invoice in return for the receipt of the tax invoice in itself without supplying the goods or services.”
However, the acceptance of a tax invoice by the defendant as stated in the holding of the court below is merely aimed at continuously operating the company in the appearance of the D company in the situation where the sales of the D company (hereinafter "D company") is reduced due to losses, etc. caused by KIK (foreign currency option agreement) by the D company, which it manages, due to the fall of external credit rating, and it does not intend to obtain any direct economic benefits, such as receiving any consideration or evading any tax in connection with the act of receiving a tax invoice without trade, as stated in the judgment of the court below.
Therefore, as stated in the judgment of the court below, the defendant's act of receiving the tax invoice for non-transaction does not constitute "for profit-making purposes" as stipulated in Article 8-2 (1) of the former
Nevertheless, it is interpreted that the purpose of "for-profit" under Article 8-2 (1) of the former Aggravated Punishment Act is to obtain economic benefits, and it is widely economical to prevent the termination of the contract and increase the number of new contracts by lowering the external form of the D company.