특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
All appeals filed by prosecutors and defendants are dismissed.
1. Summary of grounds for appeal;
A. Defendant 1) In the event of receiving electronic tax invoices, Defendant 1’s mistake and misapprehension of the legal doctrine, the act of submitting a list of total tax invoices by seller cannot be punished, and the Defendant asserted that the Defendant did not submit a list of total tax invoices by seller is the actual operator of C Co., Ltd. (hereinafter “C”) and G Co., Ltd. (hereinafter “G”), while trading with C Co., Ltd. (hereinafter “D”) and (hereinafter “C”), received the purchase tax invoices in the form of electronic tax invoices.
Article 10(3) of the Punishment of Tax Evaders Act and Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Specific Crimes Aggravated Punishment Act”) which punishs the act of submitting the aggregate table of tax invoices by purchaser. The act of violating the duty is punished on the premise that the actual seller is not liable to submit the aggregate table of tax invoices by purchaser. If the electronic invoice is received, the additional tax law is exempted from the duty to submit the aggregate table of tax invoices by purchaser. As such, the Defendant is exempted from the duty to submit the aggregate table of tax invoices by purchaser. As long as the tax invoices purchased from D and G are received in the form of the electronic invoice of tax, even if the Defendant submitted the aggregate table of tax invoices by purchaser, there is no violation of the duty even if the Defendant submitted the aggregate table of tax invoices by purchaser, so there is no room to establish the crime of violating the Punishment of Tax Evaders Act or the specific crime aggravated law.
In addition, in fact, the Defendant did not submit a list of total tax invoices by seller to the government while submitting a list of total tax invoices by seller to the government, and the details of purchase transaction with D and G where electronic tax invoices were received. Therefore, the Defendant did not directly submit a list of total tax invoices by seller on the details of purchase transaction with D and G.
Therefore, the purchase transaction with D and G where the electronic tax invoice has been received at any time.