특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
Defendant
A Imprisonment of two years and fine of 1.40 million won, Defendant B, and Defendant B.
1. Summary of grounds for appeal;
A. Defendants 1) The tax invoice in the above sequence issued and received by Defendant A (hereinafter “Defendant B”) is the Defendant B Co., Ltd. (hereinafter “Defendant B”).
(C) Defendant C (hereinafter “Defendant C”)
(2) The judgment of the court below is erroneous in the misapprehension of the legal principles as to the issuance and receipt of each tax invoice as to the issuance and receipt of each of the above tax invoices by omitting the issuance of the tax invoices at the time of the transaction, and is merely the receipt of the tax invoices at the time of the transaction. Nevertheless, the court below found the Defendants guilty together with the remaining criminal acts indicated in the crime list in the judgment of the court below, which affected the conclusion of the judgment. (2) The judgment of the court below is erroneous in the misapprehension of the legal principles as to unjust sentencing, which affected the conclusion of the judgment. (2) The sentence imposed by the court below on the Defendants (Defendant A: 1 and 6 months of imprisonment, 20 million won of fine, 620 million won of fine, 35 million won of fine, 35 million won of each
B. In light of the legal principles, Defendant A’s act of receiving false tax invoices between Defendant B and Defendant C, the actual representative of which is Defendant A, is divided into “act of issuing tax invoices” and “act of receiving tax invoices,” and its social and economic effects are different. Thus, the amount of fines shall be imposed on the basis of KRW 12,367,194,92 (=6,183,597,496 KRW 6,183,597,497,496, which is the aggregate of the total value of supply under the tax invoices issued and received by Defendant A (i.e., KRW 6,183,597,496). Nevertheless, the lower court determined that the exchange of tax invoices by the same operational entity of the two companies constitutes one act in terms of social norms, and thus, determined the amount of fines based on the value of supply (6,183,597,496 won)