Defendant

The appeal is dismissed.

1. Summary of grounds for appeal;

A. The Defendant, at the time of the instant case, purchased a tank glass vehicle from C for the purpose of use in B to the representative director of the stock company B (hereinafter “B”), and received a tax invoice and submitted the list on the list of individual tax invoices by seller. Therefore, there was no false entry and submission of the list on individual tax invoices by seller.

B. The court below’s sentence of unreasonable sentencing (the fine of five million won) is too unreasonable.

2. Determination

A. Determination of mistake or misapprehension of the legal doctrine regarding the assertion of facts. Article 10(3)3 of the Punishment of Tax Evaders Act punishs “an act submitted by the Government with a false list of tax invoices by seller without being supplied with goods or services.” This includes not only the act of submitting a list of tax invoices by seller based on the receipt of a tax invoice without being supplied with any goods or services, but also the act of entering the list of tax invoices by seller on the basis of the tax invoice prepared by a person other than the person who actually supplied the goods or services, but also the case where the supplier of the goods or services issues the tax invoice to another person who is not the actual supplier of the goods or services, and the other person who is not the actual supplier of the goods or services submits the list of tax invoices by seller on the basis of the said tax invoice (see Supreme Court Decisions 2014Do7631, Apr. 9, 2015; 2013Do1054, Jul. 10, 2014).

B was not actually operated since April 2011.

B around 201, 500,000 won for a person H.