특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
1. The conviction part of the first judgment and the second judgment shall be reversed; and
2. The defendant shall be punished by imprisonment with prison labor for a year and six months and a fine of six hundred million won.
1. Summary of grounds for appeal;
A. The sentence imposed by the first instance court on the accused (one year and six months of imprisonment and one billion won of fine) is too unreasonable.
Since the dismissal part of the judgment of the court of first instance is divided into the Do of the appeal period because the defendant did not appeal, it is not included in the object of the judgment of the court of first instance.
B. misunderstanding of facts and misunderstanding of legal principles (the second judgment) are not the actual representative of C Co., Ltd. (hereinafter “C”) and there is no omission in issuing and receiving false tax invoices in the name of C Incheon Branch.
C The actual representative of C is G, and the issuance and receipt of false tax invoices are made by I under the direction of G.
2. Determination
A. In the judgment of ex officio determination (i.e., the first judgment and the second judgment of the court below against the defendant were consolidated. Each of the above concurrent cases against the defendant should be sentenced to one punishment pursuant to Article 38(1)2 of the Criminal Act in relation to the concurrent crimes under the former part of Article 37 of the Criminal Act.
Therefore, each judgment of the court below can no longer be maintained.
In the first instance trial, the prosecutor reversed the written indictment and the amendment of the written indictment was in violation of the Punishment of Tax Evaders Act due to the issuance of false sales tax invoices in the name C and the second instance judgment (the violation of the Punishment of Tax Evaders Act due to the issuance and receipt of false tax invoices in the C Incheon branch). As the total value of the received false tax invoices exceeds 3 billion won, each of the crime was committed by the violation of the Punishment of Tax Evaders Act as the "violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoices)", and each of the applicable provisions of tax laws is amended to "Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 10 (3) 1 of the Punishment of Tax Evaders Act."