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The judgment below
Of them, the part on Defendant A and Defendant C Co., Ltd. is reversed.
Defendant
C. A stock company.
Reasons
1. Summary of grounds for appeal;
A. Defendant A and Defendant C’s assertion of mistake in the facts as indicated in the lower judgment [the portion concerning receipt and issuance of false tax invoices and invoices as stated in the lower judgment with respect to Defendant C Co., Ltd.] The Defendant C Co., Ltd. was supplied with food materials and smuggling, etc. from food companies, such as Co., Ltd., and manufacturers of subdivisions (hereinafter “the instant transaction parties”), and supplied them to the K Kacheonan Logistics Center (hereinafter “K”). As such, this portion of the tax invoices and invoices issued are not false.
B. The sentence of the lower court against the above Defendants (Defendant B and Defendant C) (Defendant B: 1 year of suspended sentence in April, and Defendant C: fine of KRW 1650,000) is too unreasonable.
2. The summary of the facts charged against Defendant A and Defendant C corporation [limited to the receipt and issuance of the false tax invoice and account statement as stated in the judgment below with respect to Defendant C corporation] and the judgment of the court below
A. Summary of the facts charged
1. No person shall issue or receive any tax invoice under the added-value-added tax-related Acts without supplying or receiving goods or services, and may issue or receive any tax invoice under the income tax-related Acts and corporate tax-related Acts;
A. On April 30, 201, the Defendant issued a tax invoice of KRW 36,770,200 as if he had not received the supply of the goods or services from the above C office located in the Nam-gu Incheon Metropolitan CityJ, and the Defendant received a tax invoice of KRW 36,770,200 as if he had not received the supply of the goods or services, and from March 31, 2015, the Defendant issued a tax invoice of KRW 15,717,496,496 as shown in the judgment of the court below from four companies, including (1) the total amount of the supply price of KRW 15,717,496,496, as shown in the attached list of crimes in the judgment below, from March 31, 2015.