The defendant's appeal is dismissed.

Although C (hereinafter “Defendant Company”) that was operated by the Defendant as to the summary of the grounds for appeal, did not supply goods, it operated H (hereinafter “H”) by the Defendant, a corporation (hereinafter “Defendant Company”)

I issued tax invoices in the name of the Defendant Company on the ground that he directly supplies goods, and submitted a list of total tax invoices by the seller, and he did not have intention to issue false tax invoices, etc.

Nevertheless, the court below found the Defendant guilty of the facts charged of this case, and the court below erred by misunderstanding facts and affecting the conclusion of the judgment.

The sentence (12,00,000 won) sentenced by the court below against the defendant is too unreasonable.

Judgment

In full view of the details and legislative purport of Article 10(3)1 and 3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same) regarding the assertion of mistake, Article 10(3)1 and 3 of the same Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same) provides that: (a) the act of a person who fails to supply goods or services (hereinafter referred to as “goods, etc.”) issued a tax invoice stating that he/she is the supplier; or (b) the act of a person who fails to receive goods, etc. receives the tax invoice stating that he/she is the supplier; and (c) Subparag. 3 of the same paragraph

If a person who supplies or receives goods, etc. for this purpose delivers a tax invoice entered into with a third party's business operator's registration through a third party's business operator's registration, or a third party receives a tax invoice entered with a third party's recipient, or if a third party prepares and submits to the government a list of tax invoices concerning the supply of goods, etc. under the third party's name, the third party prepares and submits a list of tax invoices and tax invoices.