특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
All appeals by the Defendants are dismissed.
Summary of Grounds for Appeal
In light of the legal principles: Article 8-2(1)2 of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Special Crimes Aggravated Punishment Act”) and Article 10(3)1 of the Punishment of Tax Evaders Act, “for profit-making purposes,” which are the subjective constituent elements of the crime of violating Article 10(3)1 of the Punishment of Tax Evaders Act, include only the purpose of acquiring the price directly for the receipt of false tax invoices by issuing or receiving false tax invoices, i.e., the so-called “data” includes the purpose of acquiring the price for the receipt of false tax invoices; and the purpose of acquiring indirect economic benefits, such as the purpose of
Defendant
A’s issuance or receipt of each false tax invoice as stated in the table of crime Nos. 1 through 3, 5 through 7 of the annexed Table 1 to the judgment of the court below is for the issuance of an electronic bill as belonging to G’s horse that the issuance of a bill would provide for the purpose of preventing damage caused by the circulation of an electronic bill again issued. The purpose of obtaining such indirect economic benefit is not to constitute “for profit-making purpose” as stated in the crime of violation of Article 8-2(1)2 of the Specific Crimes Aggravated Punishment Act, and Article 10(3)1 of the Punishment of Tax Evaders Act, even though the purpose of obtaining such indirect economic benefit does not fall under “for profit-making purpose” as stated in the crime of violation of Article 8-2(1)1 of the Act on Punishment of Specific Crimes, but on a different premise, the judgment of the court below convicting
In the case of unfair sentencing: The sentence imposed by the court below on the Defendants (the defendant A: 1 year of imprisonment, 2 years of suspended sentence, 750 million won of fine, and 180 million won of fine) is too unreasonable.
Judgment
Defendant
As to the assertion of the misunderstanding of A, the "profit-making" provided for in Article 8-2 (1) of the Specific Crimes Aggravated Punishment Act.