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The judgment of the court below (including the portion not guilty) shall be reversed.
Defendant shall be punished by a fine of KRW 1,500,000.
The defendant above.
Reasons
1. The summary of the grounds for appeal (with regard to the acquittal portion in the original trial) is as follows: (a) the Defendant may not submit all objective data to prove that there was a real transaction with the KCA, which is alleged to be a customer; (b) the Defendant may sufficiently prove the Defendant’s criminal intent through additional examination of the parties to the transaction; and (c) insofar as the authenticity of the JU’s written statement is not verified, the Defendant’s defense can not be considered as supporting material for the Defendant’s defense; (d) it is reasonable to determine that the acquitted portion at the time of the original trial is sufficiently guilty; (e) however, the lower judgment that acquitted all of the facts charged by receiving the Defendant’s oral change lawsuit and acquitted all of the facts charged,
2. Determination
A. The summary of the facts charged (not guilty in the original trial) is the person who operated A with the members of Ansan-si Co., Ltd. located in 21-216, and the defendant filed a value-added tax return for the above corporation D on January 24, 2011 with the members of Ansan-si, Ansan-si on the second half of the year 201, the defendant stated the false statement that "(ju) supplied goods or services equivalent to 16,500,000 won per tax invoice to the buyer who did not supply goods or services," and according to the records of this case on October 25, 2010, the date of report and submission of Ansan-si Tax Report on this part appears to be October 25, 2010 (Evidence 3 rights of evidence No. 103) and the defendant's right to defense is not considered to be identical within the scope of the defendant's right to defense.
In fact, no goods or services have been supplied, which is equivalent to KRW 65,454,00,00 of the supply value in two tax invoices from L on the list of the total tax invoices by customer.