특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for a year and six months, and a fine of two thousand won,00,000,000 won.
The defendant above.
1. Summary of grounds for appeal;
A. Defendant’s unreasonable sentencing: The lower court’s imprisonment (two years of imprisonment, three years of suspended execution, and fine of two billion won) is too heavy.
B. Prosecutor’s unreasonable sentencing: The lower court’s sentence is too minor.
2. The grounds for appeal by both parties to the judgment are examined.
First of all, the instant crime committed for the purpose of evading taxes in the scrap metal transaction, such as the instant case where a large-scale long-term period of time has been continuously supplied by the same registered business operator as the Defendant, who performs a duty of tax payment arising for a certain period, instead of the actual trader’s duty of tax payment.
Therefore, the degree and role of involvement in each participant to achieve the purpose of the crime is different in the structure, and the profits distributed are different from each other.
Even if a registered business operator of the so-called defendant, who has issued a false tax invoice under his/her own name and carried out a division and functional function of directly withdrawing the sales proceeds deposited in his/her name passbook and delivering it to the actual user by accompanying the false tax invoice issued, the registered business operator of the so-called defendant, who carried out the division and functional function shall be liable for the crime of evading value-added tax as a co-principal for the crime of evading value-added tax of the company at the stage prior to and after the actual transaction, unless the transaction is legally protected due to the division of such role, and he/she has contributed or promoted the transaction directly to the evasion of value-added tax of the company at the stage prior to and after the actual transaction.
Furthermore, the crime of this case is an anti-social crime that seriously damages tax justice, such as disturbing tax order and undermining good faith with taxpayers, and is provided with false tax invoices for profit-making purposes.