특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 490 million won.
(b).
1. The main point of the grounds for appeal is that the sentence imposed by the court below on the defendant (two years of imprisonment with prison labor, three years of suspended execution, and one billion won of fine) is too unreasonable.
2. Ex officio determination (related to paragraph 3 of the facts charged in this case)
A. In full view of the provisions of Article 54 of the Value-Added Tax Act and the text and structure of the language and text of the Value-Added Tax Act, the developments leading up to, and legislative intent of, the amendment of the Value-Added Tax Act relating to the electronic tax invoice, etc., the details of issuing the electronic tax invoice were sent to the head of the National Tax Administration, and the details of issuing the tax invoice were recorded in the form of a sum total of total tax invoices for each seller, without individually specifying the business operator’s registration number and name or title as prescribed in Article 54(1) of the Value-Added Tax Act, with regard to the portion of the tax invoice exempted from submitting the aggregate table of tax invoices for each seller
Even if this is merely a reference point for promoting the administrative convenience of the taxation authority, and cannot be deemed as a case where the list of total tax invoices by seller is entered. Thus, the crime of violation of the Punishment of Tax Evaders Act due to the entry and submission of the list of total tax invoices by seller and the false statement of total tax invoices by seller cannot be established (see Supreme Court Decision 2017Do12650, Dec. 28, 2017). B. 1) The summary of the public auction room is the fact that the defendant himself operated.
D In 2014, although no scrap metal has been supplied or supplied, a sum table of gold invoices for each seller and a sum table of gold invoices for each purchaser's second seller, and a sum table of gold invoices for each seller's first seller and a sum table for gold invoices for each purchaser's first seller in 2015 were submitted to public officials in charge of Ulsan Tax Offices.
2) According to the evidence duly admitted and examined by the lower court (the first instance court), this part of the facts charged is based on the electronic tax invoice.