The judgment below

The part against the defendant is reversed, and that part of the case is remanded to the Daegu High Court.

The grounds of appeal are examined.

1. According to Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same), a person who issues or is issued a tax invoice under the Value-Added Tax Act without being supplied with or being supplied with goods or services shall be punished by imprisonment for not more than three years, or by a fine not exceeding three times the amount of value-added tax calculated by applying the tax rate of value-added tax to the value of supply indicated in the relevant tax invoice.

However, Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Aggravated Punishment, etc.”) provides that a person who commits a crime under Article 10(3) of the former Punishment of Tax Evaders for profit shall be punished by imprisonment for a limited term of not less than three years where the total sum of the supply values, etc. stated in the tax invoice is at least five billion won, and that a person shall be punished by imprisonment for a limited term of not less than one year where the total sum of supply values, etc. is at least three billion won but less than five billion won, and the person shall be punished by a fine of

The reason for this aggravated provision is to establish the water quality certificate of tax invoices and ultimately realizes the basis taxation and fair taxation.

On the other hand, the Value-Added Tax Act stipulates a taxpayer of value-added tax as a "business operator", and requires a business operator to register his/her business at each place of business, and adopts the so-called tax credit for the amount of tax payable (Articles 3, 8(1), and 37).

The text and legislative intent of Article 8-2 of the Specific Crimes Aggravated Punishment Act, the contents of the Value-Added Tax Act, and the circumstances where Article 10(3)1 of the former Punishment of Tax Evaders Act punish all the persons who have issued tax invoices and those who have been issued.