특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for one year.
However, the above punishment shall be imposed for a period of two years from the date this judgment becomes final and conclusive.
1. Summary of grounds for appeal;
A. In fact, the Defendant did not issue a false tax invoice even though he did not supply goods, since he actually supplied a mobile phone to H Co., Ltd. (hereinafter “H”) and issued a sales invoice.
B. The lower court erred by misapprehending the legal doctrine, thereby establishing G Co., Ltd. (hereinafter “G”) in the name of the Defendant in order to obtain a deduction of the purchase tax amount, and issuing a false tax invoice in the name of G.
However, in such a case, Article 10(1) or Article 11(2) of the Punishment of Tax Evaders Act can only be applied to the defendant, and Article 10(3) of the Punishment of Tax Evaders Act cannot be applied to the defendant.
(c)
The punishment sentenced by the court below (2 years of suspended execution of one year and fine of 450 million won) is too unreasonable.
2. Before the judgment on the grounds for appeal by the defendant's ex officio is made, the prosecutor changed the name of the crime among the facts charged in the instant case from "violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices)" to "Violation of the Punishment of Tax Evaders Act", and the application of the law to delete "Article 8-2 (1) 2 and Article 8-2 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes" from "Article 8-2 (1) 2 and Article 8-2 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes" in the applicable law. Since
However, the defendant's assertion of mistake and misunderstanding of the legal principles is still subject to the judgment of this court, which will be examined below.
3. Determination on the Defendant’s misunderstanding of facts and misapprehension of legal principles
A. 1) The summary of the lower judgment’s determination is as follows, comprehensively taking into account the following facts and circumstances acknowledged by the evidence duly admitted and investigated, and the Defendant’s goods at H.