조세범처벌법위반
The judgment below
The guilty part shall be reversed.
A defendant shall be punished by imprisonment for not less than eight months.
except that from the date of this judgment.
1. The summary of the grounds for appeal 1) The Defendant, who misleads the Defendant of the fact (non-indicted 1), did not have any actual transaction between the Defendant and C, even though he did not supply goods or receive the payment thereof.
For the reason that it is difficult to conclude this part of the facts charged, the court acquitted.
2) The lower court’s unfair sentencing (one hundred months of imprisonment, two years of suspended sentence) is deemed to be too unhued and unfair.
2. On January 25, 2016, the lower court rendered ex officio determination on the guilty portion of the 2016 High Order 3872 case) The Defendant filed a return of value added tax for 2 years 2015 at the new Gwangju Tax Office (from July 1, 2015 to December 31, 2015) in around the 127 Gwangju City culture.
In fact, the Defendant, even though the value of the re-supply supplied to F Co., Ltd. was 16,851,000, entered 312,750,000 won of the supply price as if the supply price was 329,601,00, and submitted a list of total tax invoices by the seller.
In addition, as stated in attached Tables 1 and 2 of the List of Crimes Nos. 1 and 2 in the holding of the lower judgment, the Defendant entered and submitted to the Government a sum table of tax invoices by customer and a sum table of tax invoices by seller under the Value-Added Tax Act equivalent to KRW 2,221,625,00,000 in total.
2) The lower court found the Defendant guilty of all of the facts charged.
3) The former Value-Added Tax Act, amended by Act No. 9268, Dec. 26, 2008; enacted on January 1, 2010, which was the method of collecting the value-added tax, introduced an electronic tax invoice system for the purpose of reducing excessive tax compliance costs and tax administration costs related to the value-added tax, which is the method of collecting the transaction, and enhancing the transparency of transaction.
Accordingly, the current Value-Added Tax Law requires corporate entrepreneurs and individual entrepreneurs prescribed by Presidential Decree to issue electronic tax invoices, and when issuing electronic tax invoices, it shall transmit the details of the issuance to the head of the national tax office (Article 32(2) and (3).