특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not less than two years and six months.
However, for a period of four years from the date this judgment becomes final and conclusive.
1. Summary of grounds for appeal;
A. The sentence of the lower court (three years of imprisonment, five years of the suspension of the execution of imprisonment, and fine 2.1 billion won) is too unreasonable.
B. The Prosecutor’s sentence of the lower court is too unfortunate and unreasonable.
2. The crime of this case, although the Defendant did not actually supply goods or services, submitted to the Government a list of total tax invoices by customer, which recorded false information, is not only an obstacle to the State’s legitimate exercise of the right to collect taxes, but also that it seriously damages the tax justice and disturbs sound order in commercial transactions.
In addition, the total transaction value of the aggregate table of tax invoices for each false seller reaches KRW 10,151,60,000.
These circumstances are disadvantageous to the defendant.
On the other hand, the defendant did not recognize the crime of this case in the court below, and all of them were recognized in the first instance.
The degree of the defendant's participation in the crime of this case is relatively heavy, and the main purpose of the crime is the defendant's operation.
D In order to detect the crisis of D's default, there was a purpose of tax evasion against the Defendant at that time.
It is difficult to see it.
The actual benefits obtained by the defendant from the crime of this case are not so significant.
In addition to the issuance of a summary order of a fine of 300,000 won on February 26, 2002 by the Seoul Southern District Court, the defendant has no record of punishment.
The person involved in the crime of this case
E on August 21, 2015, at the Gwangju District Court on August 21, 2015, supplied goods or services worth KRW 9 billion in total, 1.042.7 billion in supply value.
It submitted a list of total tax invoices by customer recorded falsely to the tax office, and ② received the supply of goods or services equivalent to the total amount of KRW 9.86.2 million.
by seller, or seller described falsely.