조세범처벌법위반
The prosecutor's appeal is dismissed.
1. In full view of the fact that G, the representative of E (E) (hereinafter “E”) on the grounds of appeal, stated that it was issued a false tax invoice by the Defendant by the investigative agency, and that the investigator of a tax office stated that the transaction between the Defendant and E is false at the court of the original instance, and that the Defendant’s account transaction details deposited from E in accordance with the account transaction statement of the Defendant appears to have borrowed money from E, it is sufficiently recognized that the Defendant issued a false tax invoice as stated in the instant facts charged.
2. The lower court found the Defendant not guilty of the instant facts charged on the ground that the evidence, such as the written accusation submitted by the prosecutor alone, is insufficient to recognize that the Defendant issued a false tax invoice, and that there is no other evidence to acknowledge it.
The above judgment of the court below is just in light of the evidence duly adopted and examined by the court below and the reasoning of the court below.
Therefore, the prosecutor's assertion that the judgment of the court below that acquitted the defendant of the facts charged of this case is erroneous is without merit.
3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal is without merit. It is so decided as per Disposition.