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The judgment of the court below is reversed.
A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 300 million.
The above fine shall be imposed on the defendant.
Reasons
1. Summary of grounds for appeal;
A. The judgment of the court below which convicted the defendant of the whole of the contents of the crime list, although the defendant did not participate in the contents of the crime list in the annexed list of mistake of facts, is erroneous in the misconception of facts.
B. The lower court’s sentence of unreasonable sentencing is too unreasonable.
2. Prior to the judgment on the grounds for appeal by the defendant ex officio, the prosecutor applied for changes in the indictment to the annexed list of crimes by reducing the content of the list of crimes in the judgment below, and this court notified the decision granting permission. Thus, the judgment of the court below cannot be maintained any more.
3. Accordingly, the judgment of the court below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, and it is again decided as follows.
Criminal facts
On November 9, 2009, the Defendant was notified of a summary order of KRW 700,000 due to the crime of violating the Punishment of Tax Evaders Act, and on January 13, 2010, the Defendant with the summary order finalized on January 13, 2010, supplied non-materials to gas stations. Nonindicted Party C (Detention Prosecution, Seoul High Court Decision of KRW 60 billion on September 20, 201) is the actual representative of D and (State) E.
No person shall, for the purpose of profit-making, submit to the Government a list of total tax invoices by seller and seller, without supplying any goods or services under the Value-Added Tax Act, entered falsely
The defendant and C, using the fact that the operator of the gas station who purchased and sold oil without oil from oil oil does not purchase oil normally from oil oil, requires a tax invoice to deduct the input tax amount.