특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for six months.
However, for a period of one year from the date the above judgment becomes final and conclusive.
1. The summary of the reasons for appeal is too unreasonable that the sentence imposed by the court below on the defendant (the sentence of imprisonment of two years, the suspended sentence of three years, the fine of 1.5 billion won per day) is too unreasonable.
2. We examine ex officio prior to determining the grounds for appeal ex officio.
A. The former Value-Added Tax Act, amended by Act No. 9268, Dec. 26, 2008; enacted on January 1, 2010, introduced an electronic tax invoice system for the purpose of reducing excessive tax payment cooperation expenses and tax administration expenses related to value-added tax, which is the method of collecting the transaction, and enhancing transparency in transaction. Accordingly, the current Value-Added Tax Act requires corporate entrepreneurs and individual entrepreneurs prescribed by Presidential Decree to issue electronic tax invoices and, if an electronic tax invoice is issued, the details of the issuance shall be transmitted to the Commissioner of the National Tax Administration (Article 32(2) and (3). If an electronic tax invoice is issued or issued and the details of the issuance thereof are transmitted to the Commissioner of the National Tax Service by not later than the 11th day of the month following the last day of the taxable period or the preliminary return period in which the relevant goods or services are supplied, it may be possible to exempt the Commissioner of the National Tax Service from submitting a list of total amount of tax invoices for individual suppliers and individual suppliers at the time of the preliminary return
Article 54(2) of the former Enforcement Rule of the Value-Added Tax Act, which was amended on March 26, 2009 and enforced on January 1, 2010 upon the introduction of the former electronic tax invoice system, is divided into “the total amount of sales and purchase tax invoices issued (receiving)” and “the portion of issuance (receiving other than the electronic tax invoice)” and “the portion of issuance (receiving other than the electronic tax invoice) of the former Enforcement Rule of the Value-Added Tax Act by converting the total amount of sales and purchase tax invoices into “the total amount of sales and purchase tax invoices issued” and “the portion of issuance of the electronic tax invoice”, unlike “the portion of receipt (receiving other than the electronic tax invoice) issued (Article 54(1) of the Value-Added Tax Act), and is an essential entry on the total amount of tax invoices (Article 54(1) of the same Act).