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All judgment of the court below shall be reversed.
A defendant shall be punished by imprisonment for one year.
, however, for two years from the date this judgment becomes final and conclusive.
Reasons
1. Summary of grounds for appeal;
A. Each sentence sentenced by the lower court against the Defendant (the first instance judgment: the fine of KRW 5 million, the second instance judgment: imprisonment with prison labor for one year, the suspension of execution for three years, the probation for two years, and the community service order 240 hours) is too unreasonable.
B. The prosecutor’s second instance court’s sentence (one year of imprisonment, three years of probation, two years of probation, two hours of community service order) declared by the court below against the defendant is too unfasible and unfair.
2. We examine ex officio prior to the judgment on the grounds for appeal by the defendant and the prosecutor.
A. As to the judgment of the court below on the second instance, the court below found the Defendant guilty on the following facts: (a) the Defendant, from July 1, 2011 to December 31 of the same year, based on the facts charged as indicated in paragraphs (1) through (5) of the annexed Table Nos. 1 to (5) and the facts charged as indicated in the annexed Table Nos. 6 to the annexed Table Nos. 25; and (b) the F Company’s office located in Daejeon Seo-gu, Daejeon; and (c) even though the D Company supplied goods or services equivalent to KRW 10,00,00 to Q Company, the supplier of the tax invoice’s “D Company” was supplied to the supplier, “ Q Company”, and “10,000,000” in the supply price column, from that time to December 31, 2013, issued the tax invoice No. 792,000 won in total or value-added tax report as indicated in the annexed list No. 2013. 200.
3. Article 10(1)1 of the Punishment of Tax Evaders Act provides that "Where a person obliged to prepare and issue a tax invoice under the Value-Added Tax Act fails to issue a tax invoice or issues a false invoice," and Article 10(3)1 of the Punishment of Tax Evaders Act provides that "goods or services shall not be supplied."