Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “instant statutory provisions”) provides that “for-profit purposes” and “the total amount of the supplied value or the purchase value or the purchase value entered in the aggregate table of the total tax invoices for each seller or seller listed in the tax invoice and invoice for each seller” (hereinafter “supply value, etc.”) shall be set as a single type of crime by combining the violation of Article 10(3) of the Punishment of Tax Evaders Act with the total amount of the supplied value or the purchase value entered in the aggregate table of the total tax invoices for each seller, and statutory penalty shall be set based on the total amount of supplied value, etc.

A single and continuous crime committed for the purpose of profit-making, each violation of Article 10(3) of the Punishment of Tax Evaders Act shall continue to be committed for a certain period, and there is time relationship among the acts, and where the method of committing the crime is recognized to be identical, it may be evaluated as a violation of the provisions of the same case.

If the sum of the supply values stated in the document constituting the act is the amount stipulated in the legal provisions of this case, one crime of violation of the legal provisions of this case may be established by including the act (see Supreme Court Decision 2015Do2207, Jun. 23, 2015, etc.). Examining the reasoning of the lower judgment in light of the aforementioned legal principles and duly admitted evidence, the lower court is justifiable to have determined that, as to the facts charged against the Defendant’s violation of the legal provisions of this case (excluding the portion not guilty), the total sum of the supply value of false tax invoices for each crime and the false zero tax rate invoice constitutes one crime of violation of the legal provisions of this case, including those of three billion won to five billion won.

Contrary to the allegations in the grounds of appeal, there is no error of law by misapprehending the legal principles on comprehensive crimes.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.