(영문) 부산고등법원 2013.10.17 2013노420 | 리걸엔진

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(영문) 부산고등법원 2013.10.17 2013노420

특정범죄가중처벌등에관한법률위반(조세)등

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The judgment of the court below is reversed.

Defendant shall be punished by imprisonment with prison labor for two years and by a fine of KRW 1,000,000.

The above fine shall be imposed on the defendant.

Reasons

1. Summary of grounds for appeal;

A. In light of the legal principles as to the violation of the Punishment of Tax Evaders Act due to the failure to register the business, the intermediary seller who sold scrap metal to the Defendant was unable to issue the tax invoice. Accordingly, the Defendant did not issue the tax invoice in collusion with the intermediary merchant. Nevertheless, the lower court found the Defendant guilty of violating the Punishment of Tax Evaders Act by misapprehending the legal principles, thereby adversely affecting the conclusion of the judgment. (ii) As for the violation of the Punishment of Tax Evaders Act, 147,017,643 won which was reported by the Defendant as value-added tax for January 201 and 15,85,85,57,932 won is deemed to be the amount of evaded tax, and the reasonable amount of tax is KRW 8,837,932 won is the amount of evaded tax, and the reported amount of value-added tax is 68,867,458 won, political party tax amount is 904,129,047 won, and the reported amount of value-added tax is 215,2615,2985 won,2787 won.

As above, the Defendant cannot be deemed to evade the part of the tax liability on the part of the Defendant reported as value-added tax, since the tax liability has been established and confirmed. Since then, the Defendant’s failure to pay value-added tax is merely a failure to pay the tax liability, and it does not constitute a tax evasion due to fraud or other unlawful

Nevertheless, the judgment of the court below that recognized the amount of tax evaded by the defendant as the amount of tax evaded by the legitimate tax amount is erroneous in the misapprehension of legal principles.

B. In light of the various sentencing conditions in the instant case of unfair sentencing, the sentence imposed by the lower court (two years of imprisonment, a fine of KRW 1.5 billion) is too unreasonable.

2. Determination

A. On the violation of the Punishment of Tax Evaders Act due to attempted tax invoices.

참조조문

-조세범 처벌법

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