조세범처벌법위반
The judgment of the court below is reversed.
Acquittal of the accused shall be acquitted.
1. The main point of the grounds for appeal is that the sentence imposed by the court below on the defendant is too unhued and unfair.
2. Ex officio determination
A. 1) The former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same applies)
Article 11-2(1) and (3) of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) are amended, and the location and part of the provisions are modified.
Article 10(3)1 and 3 of the Punishment of Tax Evaders Act provides that “Where a person liable to prepare and deliver a tax invoice under the provisions of the Value-Added Tax Act and a person liable to submit a tax invoice by buyer to the Government fails to deliver the tax invoice, or delivers a false statement or false statement, and where a false statement of the tax invoice by buyer is submitted,” Article 10(4)1 and 3 of the Value-Added Tax Act and Article 10(3)1 and 3 of the Punishment of Tax Evaders Act are amended by Act No. 9919 on January 1, 2010, and Article 10(3)3 of the Punishment of Tax Evaders Act are amended.”
In full view of the contents and purport of the above provisions, the significance and function of the buyer and buyer, etc., where there is no real transaction equivalent to the value of supply in each seller listed in the above list of total tax invoices, or where a whole list of total tax invoices entered falsely is submitted to the government even if a part of real transaction exists, the whole value of supply shall be unwritten, and unlike the case of false entry of individual tax invoices constituting the above list of total tax invoices, the former tax offense containing false entry concerning the whole processed or false value of supply