특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding seven hundred thousand won.
The above fine shall be imposed on the defendant.
1. Summary of grounds for appeal;
A. The Defendant (misunderstanding of the legal principles and facts of the lower judgment) and the defense counsel asserted as follows: ① With respect to the issue of submitting a list of total invoices by purchaser (Article 4 of the facts of the lower judgment as indicated in the lower judgment), the F corporation’s account statement as an electronic invoice, and even if the F corporation’s account statement was sent to the head of the national tax office, it cannot be deemed as a case where the Defendant entered a list of total invoices by purchaser on the ground that it was exempted from submitting a list of total invoices by purchaser, and thus, it cannot be deemed as a case where the Defendant entered a list of total invoices by purchaser.” However, the Defendant alleged as follows: (a) at the first trial date of the first trial of the first instance, the Defendant and the defense counsel explicitly withdrawn the above argument and the unfair argument on sentencing; (b) at the third trial date of the first trial of the first instance, the specific crime aggravated by submitting a list of total invoices by purchaser and by purchaser (Article 3 and (4) of the lower judgment) by changing Article 10(3)4 of the Punishment of the Punishment Act to the indictment.
Therefore, the reason for appeal remains due to the violation of the Specific Crime Aggravated Punishment Act (such as the issuance of false tax invoices) due to the receipt and issuance of false invoices (the crime No. 1 and No. 2 of the judgment of the court below).
The Defendant did not have any economic interest directly acquired from the crime No. 1 and 2 of the facts constituting the crime indicated in the judgment below, and did not use the transaction performance accumulated as a result of the Defendant’s business receipt and issuance of false invoices by C Co., Ltd. (hereinafter “C”) operated by the Defendant. Therefore, the Defendant is entitled to profit as prescribed by Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Aggravated Punishment, etc. of Specific Crimes”).