특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for one year.
However, for three years from the date this judgment becomes final and conclusive.
1. The decision of the court below on the summary of the grounds for appeal (one year of imprisonment, three years of suspended execution, and fine of 310 million won) is too unreasonable.
2. Judgment on the grounds for appeal by the defendant ex officio shall be examined ex officio.
In the first instance, the prosecutor applied for changes in the indictment as follows: “Violation of the Punishment of Tax Evaders Act” in “Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes”; “Article 8-2(1)2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes; Article 10(3)1 and 3 of the Punishment of Tax Evaders Act” in “Article 10(3)1 and 3 of the Punishment of Tax Evaders Act; Articles 37 and 38 of the Criminal Act”; and “Application for changes in the indictment as stated below.”
Inasmuch as the subject of adjudication was changed by this court's permission, the judgment of the court below was no longer maintained.
3. In conclusion, the judgment below is reversed pursuant to Article 364(2) of the Criminal Procedure Act, and the judgment below is reversed and it is again decided as follows, because there is a ground for ex officio reversal in the judgment below.
[Reasons for the Decision] The Defendant, as the representative of the cargo transport company C in the Gyeongbuk-gun, issued the tax invoices as follows without supplying goods or services, and submitted to the Government a list of the total tax invoices by customer, as the representative of the cargo transport company C in the Gyeongbuk-gun B.
1. On December 31, 2014, the Defendant issued a false tax invoice of KRW 44,600,000 in total supply value to D Co., Ltd. as if C provided goods or services to D Co., Ltd. in spite of the fact that C had not supplied goods or services at D Co., Ltd., and issued two false tax invoices from that time until June 30, 2018, from that time, until June 30, 2018, the Defendant did not supply goods or services over 58 times in total, as indicated in the list of crimes (1) No. 6 through 63 of the annexed Table of Crimes (1) and did not supply goods or services over 58 times in total.