특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The judgment below
The guilty part of the defendant (including the acquittal part of the reason) shall be reversed.
The defendant shall be sentenced to one year of imprisonment.
1. On April 25, 2008, the lower court found the Defendant guilty of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice, etc.), the violation of the Punishment of Tax Evaders Act, the violation of the Punishment of Tax Evaders Act, and the violation of the Punishment of Tax Evaders Act on July 25, 2008, and the remainder of the facts charged. Accordingly, the Defendant filed an appeal against the guilty portion (excluding the part on acquittal in the grounds of appeal) was separated and finalized.
Therefore, only the guilty part of the facts charged of this case (including the acquittal part of the grounds for appeal) is subject to the judgment of this court.
2. Summary of grounds for appeal;
A. The Defendant, a representative director of H (hereinafter “H”) of mistake of facts or misapprehension of legal principles, actually purchased or sold goods, and then prepared and submitted a list of total invoices by seller and by seller as indicated in the facts of the crime in the judgment below. There was no fact that the above list of total invoices by seller and by seller was falsely prepared and submitted to the Government.
In particular, Article 1-C of the decision of the court below.
In relation to paragraph (2), H’s trading of KRW 1.934 billion from M Farming Association was a real transaction for purchase itself, and thus does not constitute a transaction for processing since H’s trading of KRW 1.934 million and KRW 40 million was a real transaction for purchase itself (hereinafter “this transaction”). (2) 1-e of the judgment of the court below.
In the case of the crime of paragraph (1), this constitutes a trade in agricultural products as related to “BC” purchased by H, and the Defendant was registered as the representative director of H in the form of three months from January 6, 2009 to March 31, 2009 for handling affairs, such as the list of accounts by customer with respect to the above “BC,” and thus, if the Defendant is subject to criminal punishment for the act of entering and submitting the list of accounts by customer during the above period, it shall be deemed that the Defendant is subject to criminal punishment.