특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The prosecutor's appeal is dismissed.
1. The summary of the facts charged is as follows: (a) the Defendant operated the F Co., Ltd. F (hereinafter “Co., Ltd.”) under the name of the company, which is a Do and retail company, Do and retail company, such as public illness, in Ansan-si
No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax-Related Acts without supplying or receiving any goods or service.
On October 25, 2013, the Defendant: (a) filed a preliminary return of value-added tax base for the second period of value-added tax of F on October 25, 2013; (b) entered a false list of total amount of KRW 7,344,116,760 in the supply price of goods from eight enterprises, such as the one-year table of crime (hereinafter “crime list”); (c) entered a false list of total amount of KRW 7,570,031,60 in the supply price of goods to five enterprises on the same day; (d) entered a false list of total amount of KRW 7,34,16,760 in the supply price of goods from eight enterprises, and submitted a false list of total amount of KRW 15,00 in the supply price of goods to 30,570,000 in the supply price of goods from five enterprises; (e) submitted a false list of total amount of KRW 1,570,000 in the supply price of goods from 150 to 35.
2. Summary of the judgment of the court below
A. According to the evidence of the circumstances that the purchase transaction is not a normal transaction, ① the purchaser is a company involved in the preparation of a list of false tax invoices.