특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
1. The part of the judgment of the court below against Defendant A is reversed.
2. Defendant A’s imprisonment with prison labor for one year and six months and fine for negligence 90 million.
1. The summary of the grounds for appeal is unreasonable because each sentence imposed by the court below on the defendants (the defendant A: one year and six months of imprisonment, three years of suspended execution, fine of 960 million won, defendant D: imprisonment of one year and six months of suspended execution, two years of suspended execution, and fine of 560 million won) is too unreasonable.
2. Determination
A. We examine the judgment on the Defendant A’s assertion of unfair sentencing regarding Defendant A’s ex officio determination on the grounds of unfair sentencing.
In the first instance, the prosecutor requested to amend the bill of amendment to the facts charged against the defendant A, and the subject of the judgment was changed as the court permitted to do so.
In this respect, the part of the judgment of the court below against Defendant A could no longer be maintained.
B. Defendant D’s judgment on Defendant D’s assertion of unfair sentencing is an initial crime and is against the mistake.
Defendant
D seems to have little profit from actual acquisition through the instant crime.
Defendant
D must support the mother who suffers from assistance.
These circumstances are favorable to Defendant D.
However, Defendant D issued a false tax invoice without actually supplying waste cables, etc.
Such crimes are not likely to cause serious disturbance to the tax order by making it difficult for the state to impose and collect taxes, and are likely to cause damage to the tax justice by passing the burden on the general public.
Furthermore, the number of supply prices that Defendant D issued false tax invoices reaches 53 times and the total value exceeds 5.5 billion won.
The sentence imposed by the lower court against Defendant D shall be imposed on the statutory penalty for the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) (limited to imprisonment for at least three years and a fine of at least two times, but not more than five times, calculated by applying the tax rate of value-added tax to the total sum of supply values).