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All appeals by the Defendants are dismissed.
Reasons
1. Summary of grounds for appeal;
A. The lower court’s sentencing (unfair punishment) of Defendant B (one year and six months of imprisonment with prison labor, fine of KRW 900 million, and community service order of KRW 120 hours) is too unreasonable.
B. Of Defendant C (i) violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice), the portion concerning the LAB and the LABC is supplied and sold to the above company, and it does not issue a false tax invoice on the basis of which the normal tax invoice is issued.
D. The sentencing of the lower court on the grounds that the sentence of unreasonable sentencing (the suspended execution of four years in June of two years and six months, the fine of 90 million won, and the community service order of 160 hours) is too unreasonable.
2. Determination on the grounds for appeal
A. (i) As to Defendant C’s assertion of misunderstanding of facts, the person liable to deliver a tax invoice to the entrepreneur supplied with the tax invoice from the entrepreneur under the relevant legal doctrine, and further pay the value-added tax should be deemed to be the person who actually provided the goods or services to the supplier, not from the entrepreneur establishing a nominal legal relationship with the supplier or the person who actually provided the goods or services.
(See Supreme Court Decision 2008Do1715 Decided July 24, 2008 (see, e.g., Supreme Court Decision 2008Do1715, Jul. 24, 2008). In addition, Article 10(3)1 of the Punishment of Tax Evaders Act punishs “the act of issuing or being issued a tax invoice under the Value-Added Tax Act without being supplied with or being supplied with goods or services.” This includes not only the act of issuing or being delivered a tax invoice without being supplied with or being supplied with goods or services, but also the case where a person supplied goods or services receives a tax invoice prepared by another person who is not the actual supplier of the goods or services (see, e.g., Supreme Court Decision 2007Do10502, Jan.