특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
1. The judgment below is reversed.
2. The defendant shall be punished by imprisonment for not more than two years and by a fine not exceeding 1,400,000.
3. The defendant is above.
1. Summary of grounds for appeal;
A. Since the Defendant was actually supplied with the closed interest from the purchaser and actually supplied it to the seller, and received or issued a tax invoice according to the transaction details, the lower court found the Defendant guilty of the facts charged in the instant case without obtaining a false tax invoice or not issuing a false tax invoice. The lower court erred by misapprehending the legal principles.
B. The lower court’s sentence on the Defendant of unreasonable sentencing (two years of imprisonment and fine of KRW 1,400,000) is too unreasonable.
2. Determination
A. As to the assertion of mistake of facts, the lower court’s determination is 1) In light of the following circumstances, 4 companies, such as F, which supply waste glass (hereinafter “F, etc.”) by the Defendant.
2) On the other hand, the Plaintiff and four companies, including H, who received the supply thereof (hereinafter “H”)
(A) The Defendant merely appears to have formed a nominal legal relationship, and it is difficult to recognize that the Defendant was actually supplied with the waste glass from F, etc. or actually engaged in the transaction of supplying the waste glass to H, etc. Ultimately, it was proven that the tax invoice stated in the facts constituting the crime in the judgment below was wholly issued. A) The Defendant alleged that the Defendant was the actual purchaser of the waste glass was issued a large amount of false tax invoice in a short period, and the Defendant was found to have been guilty of having been convicted by the court of first instance on the suspicion of having operated the breadth company.
In addition, among the companies that issued the sales tax invoice, L Co., Ltd. among the companies that issued the sales tax invoice, the court of the first instance is being tried on the suspicion that the defendant submitted a false list of total tax invoices by seller even though he did not receive the closure interest.
B. In general, the sale of goods has been purchased by the intermediate seller from the buyer's own funds, and is certain.