(영문) 서울고등법원 2014.12.04 2014노2547 | 리걸엔진

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(영문) 서울고등법원 2014.12.04 2014노2547

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

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The defendant's appeal is dismissed.

Reasons

1. Summary of grounds for appeal;

A. In spite of the fact that the defendant submitted a list of total tax invoices to customers such as the Sung Metal Co., Ltd., the court below found the defendant guilty of the facts charged of this case on the premise that the defendant did not supply the closing Dong. The judgment of the court below is erroneous in the misapprehension of legal principles or by misapprehending legal principles, which affected the conclusion of the judgment.

B. The lower court’s sentence of unreasonable sentencing [one year and six months of imprisonment, and a fine of 70 million won (1.4 million won per day of the custody order of conversion)] is too unreasonable.

2. Determination

A. On the other hand, the lower court also asserted the same purport. The lower court rejected the Defendant’s assertion on the grounds that the Defendant failed to provide adequate human and physical facilities, such as the camping site, etc. required for the closed Dong transaction, the Defendant did not submit a tax invoice, receipt, etc. for the closed Dong transaction, and did not make a statement on the specific details, such as contact details, personal information, etc. that may specify the closed Dong transaction location, and the Defendant, who did not have any business experience, appears to have no capacity or intent to pay value-added tax, in view of the following: (a) the Defendant appears to have no capacity or intent to pay value-added tax; (b) a large amount of money deposited in the account in the Defendant’s name was deposited; and (c) the Defendant was found guilty on the grounds that the Defendant submitted a list of false tax invoices to the Defendant that he purchased the closed Dong from the Defendant; and (d) the Defendant was pronounced guilty on the grounds

In light of the records, since it is difficult to view that the defendant engaged in real transactions equivalent to the supply value of the aggregate tax invoice list for the same reasons as the court below, such judgment by the court below is just and there is no illegality affecting the judgment due to mistake of facts

B. Unreasonable sentencing.

유사 판례

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