특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The defendant's appeal is dismissed.
The summary of the grounds for appeal (the factual errors and misapprehension of legal principles) is a tax invoice entered in 11,40,000 of the supply price as of August 1, 2014 (the 19th tax invoice), and the tax invoice entered in 33 (the 23,489,091 of the supply price as of February 10, 2015; hereinafter referred to as “three-three-three-three tax invoice”) are a tax invoice issued after the actual transaction of supplying goods to D (hereinafter referred to as “D”).
The sum of supply values, etc. of the tax invoices issued by the Defendant by falsity does not exceed 3 billion won, except for each tax invoice Nos. 19 and 33, and therefore, it cannot be deemed that the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice,
Judgment
In full view of the following facts and circumstances revealed by the evidence duly admitted and investigated by the court below, each tax invoice Nos. 19 and 33 can be sufficiently recognized as having been issued without actual transactions, as shown in the judgment below.
Defendant’s assertion of mistake and misapprehension of legal principles is without merit.
Not only in the original judgment, the Defendant led to the confession of all the facts charged of the instant case including not only 19 but also 33 tax invoices in the prosecution.
(19 and 33 Evidence No. 547-549 pages). Of the list of crimes (each crime list attached to an accusation) prepared by the tax office in filing a false tax invoice with the Defendant and filing a criminal charge, the prosecutor widely accepted the Defendant’s assertion and excluded the Defendant from the scope of prosecution.
Of them, (1) a tax invoice consisting of KRW 8,804,400 for supply value as of August 1, 2014 [Attachment 4-1 of the Criminal List (Evidence No. 2 of the Evidence No. 12 pages) attached to the above accusation.