특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The defendant's appeal is dismissed.
1. The summary of the reasons for appeal (unfair sentencing) is too unreasonable that the sentence imposed by the court below on the defendant (the detention in the workhouse of two years of imprisonment and fine of 1.5 billion won and fine of 1.5 billion won converted into one day) is too unreasonable.
2. Examining the various sentencing conditions in the instant case, the following are favorable to the Defendant: (a) the Defendant appears to have committed all the instant crime and reflect in depth his mistake; (b) actively cooperated in the investigation into the instant crime; (c) there was no history of punishment for the same crime; and (d) there was a family member to support the Defendant.
Meanwhile, the instant crime is committed by the Defendant, who operated a cargo transport company with the trade name “D”, at 10% of the supply price for the issuance of false tax invoices from the customer, and without actual transaction or actual transaction basis, issued false tax invoices equivalent to KRW 9,348,258,137 of the supply price for a total of 1,010 times from January 30, 2012 to July 5, 2017, and issued false tax invoices equivalent to KRW 9,348,258,137 of the total value of the supply price, and there is concern that excessive value and total income tax will be imposed due to the issuance of such tax invoices, from around 25, 2017 to July 25, 2017, in view of the fact that the Defendant submitted a list of total tax invoices of KRW 11 to the Government for each of the total amount of tax invoices of KRW 20,462,917,895, which caused serious interference with the enforcement of the tax invoice and its total amount of tax compliance.