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The judgment of the court below is reversed.
Defendants shall be punished by a fine of KRW 1,000,000.
Defendant
B The above fine.
Reasons
1. Summary of the facts charged and the judgment of the court below
A. The summary of the facts charged is that Defendant B takes charge of the overall affairs of the company as the representative director of A, and Defendant A is a corporation incorporated for the purpose of textile textile business.
1) On February 7, 2007, the Defendant issued a false tax invoice of KRW 54,405,471,591, total supply value as shown in the annexed Table (1) from that time until December 31, 2008, including the issuance of a false tax invoice of KRW 5,405,471,591, as shown in the annexed Table (1), to EE, although there was no fact that he supplied goods or services at the office A located in Seoul Special Metropolitan City Gwangjin-gu D building 201, the Defendant issued the false tax invoice of KRW 7, 2007, the supplier (representative), the supplier (representative), the supplier (representative), the supplier (representative), and the supply value of KRW 152,95,680, respectively.
B) On February 7, 2007, the Defendant received false tax invoices: (a) although there was no provision of goods or services at the same place as the foregoing paragraph (a) above, the Defendant received one false tax invoice from the G, stating “The date of preparation, February 7, 2007; (b) the supplier (representative); (b) the supplier (representative); (b) the supplier (representative); and (3) the supply price of KRW 50,409,475”; and (c) issued five copies of false tax invoices from that time until December 30, 208, as shown in the List of Crimes (2).
2) The Defendant Company A (Representative B) issued Chapter 54 false tax invoices as stated in the above paragraph 1, and received Chapter 55 false tax invoices at the same time and time as stated in the above paragraph 1. The lower court held that the lower court punished the former Punishment of Tax Evaders Act (amended by Act No. 7321 of Dec. 31, 2004), Article 11-2(4) of the former Punishment of Tax Evaders Act (amended by Act No. 7321 of Dec. 31, 2004) for “the act of issuing or delivering a tax invoice without being supplied with goods or services,” and the said goods