조세범처벌법위반
The judgment below
Of the acquittal portion, the list of crimes (untransaction) Nos. 46 through 103, and 136 through 141 shall be listed respectively.
1. In a case where a tax invoice within the scope of the trial for the original instance is issued by falsely stating a tax invoice, or where a tax invoice is issued without being supplied with goods or services, one crime is established whenever a tax invoice is issued. As to the facts charged in concurrent crimes, the lower court convicted a part of the charge, which was found guilty, and where only the prosecutor filed an appeal against the acquittal portion, the part of the conviction for which the defendant and the prosecutor did not file an appeal has become final and conclusive as the period for appeal has expired, and the case pending in the appellate trial is prosecuted only for the part of the verdict of innocence. Thus, the only
(Supreme Court Decision 2010Do10985 Decided November 25, 2010, and Supreme Court Decision 91Do1402 Decided January 21, 1992, etc.). Of the facts charged against the Defendant, the lower court convicted the Defendant of the issuance of a tax invoice for partial non-transaction [the part concerning F (No. 17 through 24) and G (no. 118 or 126 in the list of crimes in paragraph (1)], and the issuance of a tax invoice for false entries (fact-finding 2) in the list of crimes in paragraph (1)], and acquitted the Defendant of the remainder of the issuance of a tax invoice for partial non-transaction, and found the Defendant guilty portion that the Defendant and the prosecutor did not appeal. Accordingly, the lower court found the Defendant guilty of the violation of the Punishment of Tax Evaders Act due to the issuance of the tax invoice for non-transaction (the list of crimes No. 1 through No. 16, 25 through 17, 117 through 14).
2. After the summary of the grounds for appeal has been deposited in the account of the defendant from the other party to the transaction, the money was immediately withdrawn, and the defendant argued that all of the money was traded in cash during the transaction period, but the share of the goods traded during the transaction period is too excessive.