특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
All the judgment below is reversed.
Defendant shall be punished by imprisonment for not less than three years and six months and by a fine not exceeding 8,500,000 won.
Defendant.
1. The sentencing of each of the judgment below's reasons for appeal (the first instance court's sentencing: imprisonment of 3 years and 6 months; fine of 2.6 billion won; imprisonment of 2 years; fine of 1 billion won; fine of 3 years; and fine of 10 billion won) is too unreasonable.
2. Each judgment of the court below in its ex officio determination is in a concurrent crime relationship under the former part of Article 37 of the Criminal Act, and as a result, this court shall render a sentence to the defendant upon making a consolidation decision with respect to each of the above cases appealed, the judgment of the court below is no longer maintained.
In addition, at the trial of the court of first instance, the prosecutor reported the value-added tax for the two years through 2010 from the date of the first instance judgment (20,29,395,173 won in total from the material merchants Co., Ltd.) in the same manner, as stated in attached Table 1 to 11 in the list of crimes, "the defendant," which is the part of the facts charged related to the first instance judgment (Article 1-A), as stated in the attached Table 1-1 through 11, the prosecutor prepared and submitted a list of purchase tax invoices for the total amount of 20,296,39,395,173 won in the list of supply values from the material merchants Co., Ltd., Ltd., and submitted them in the same manner as stated in the list of crimes, 1-11 and attached Table 2-13 to 18, 200 or 2-18, 200 or 4-2, 16-2, 2,02, 301.