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All appeals filed by the defendant and prosecutor are dismissed.
Reasons
1. Of the facts charged in this case, the court below dismissed the prosecution regarding the issue of each tax invoice (No. 252 through 255 of the list of offenses in the original judgment) among the facts charged in this case, and sentenced the defendant to a suspended sentence of two years and a fine of six hundred million won in imprisonment for one year and six months.
On the other hand, both parties appealed.
The Defendant appealed only the guilty portion of the lower judgment, and the Prosecutor specified the scope of the appeal as the guilty portion and the acquittal portion of the reasoning, with the exception of the “Dismissal of Public Prosecution” portion, so the dismissal portion of the lower court’s dismissal was excluded from the
Therefore, the scope of the judgment of this court is limited to the remaining part of the judgment below, excluding the dismissal of public prosecution separated and determined as above, and the acquittal part of the reasoning.
2. Summary of grounds for appeal;
A. Defendant (1) misunderstanding of facts and misunderstanding of legal principles ① Issuance of a tax invoice indicating excessive supply value among the facts constituting the instant crime (Article 1-2(a) of the original judgment) and issuance of a false tax invoice (Article 2-2(a) of the Criminal Act), there are no excessive entry or processing transaction parts, but most of them were issued in accordance with the actual transaction.
(2) In relation to the referral and intermediation of the issuance of a false tax invoice (Article 2-3(c) of the Criminal Act), since there was a real transaction between L, M, N and K, the total sum of 6 of the crime sight table shall not be recognized as a criminal fact.
(3) With respect to the whole crime under paragraph (2) as a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice), the list of tax invoices by customer and customer under Article 10 (3) of the Punishment of Tax Evaders Act (Article 10 (3) of the same Act)