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The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for two years.
Reasons
1. Summary of grounds for appeal;
A. misunderstanding of facts or misunderstanding of legal principles (2014 high-class 184) 1) The amount of damage (549,898,000 won) of the clothing as stated in this part of the facts charged should be deducted from value-added tax. Recognizing that the value-added tax is included in the value-added tax. The victim F also recognized that the value-added tax is included in the victim’s clothes, and the Defendant did not pay the amount equivalent to the value-added tax to the tax authority. As such, the amount equivalent to value-added tax cannot be deemed as the amount of damage caused by the fraud of this part. 2) The victim’s sales amount of the clothing as stated in this part of the facts charged, which the victim F recovered from Y among the clothing as stated in this part of the facts charged, and 3,873 points recovered from Y to Y and Y from 4,912 points of the clothing and 3,873 points of the
3) In a case where such a deduction is reflected in this part of the crime of fraud, since the amount of damage calculated by deducting all the above amounts from the damage amount of this part of the crime of fraud is less than KRW 454,779,69, and is less than KRW 500 million, the crime of fraud under the Criminal Act should be applied not to the crime of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud). Nevertheless, the court below erred by misapprehending the facts or misapprehending the legal principles regarding this part of the charges.
2. Judgment on misconception of facts or misapprehension of legal principles
A. The defraudation of property in fraud or fraud by a third party under Article 347(1) and (2) of the Criminal Act shall be deemed as the damage to the property itself. In the event of a transaction of goods under the Value-Added Tax Act, in principle, the entrepreneur is obliged to pay value-added tax, and the value-added tax shall be levied on the relationship in which the entrepreneur did not issue a tax invoice