beta
Text
The judgment below
Of them, the part concerning the crime No. 2-B, C, and D in the ruling of the 2018 Highest 740 case is reversed.
Defendant .
Reasons
1. Summary of the grounds for appeal (the factual error and inappropriate sentencing)
A. As to the submission of the list of the total tax invoice by buyer to E Co., Ltd. (hereinafter “E”) among the criminal facts in the instant case of mistake of facts (paragraphs 1(a) and 2(b) of the judgment of the 2018 Godan740 case, the actual provision of services was supplied to E and the list of the total tax invoices was submitted in accordance with the actual transaction. Therefore, the lower court erred by misapprehending the fact that the lower court convicts all of the
B. The sentence imposed by the lower court on the penalty of unfair sentencing (one-month imprisonment with prison labor for each of the crimes listed in the holding of the 2018 Highest 740 cases, the 2018 Highest 740 cases, the 2-B of the holding of the 2018 Highest 740 cases, and the 2-B of the holding of the 2018 Highest 201 Highest 1474 cases) is too unreasonable.
2. Determination
A. The Defendant asserts that, as seen earlier, the tax invoice for E is justifiable, while the investigation agency and the lower court led to the confession of all the facts constituting the instant crime against E at the investigation agency and the lower court, and that E was subject to investigation related to the purchase of false tax invoices and was aware of the fact that he was issued a false disposition of suspicion.
However, comprehensively taking account of the following circumstances acknowledged by the evidence duly adopted and examined by the lower court and the lower court, it may be recognized that there was no real transaction between B and H in the second quarter of 2013 and the second quarter of 2014, respectively.
Therefore, the above assertion by the accused and the defense counsel is not accepted on different premise.
① The Defendant consistently recognized the fact that the investigation agency and the lower court consistently prepared and submitted the list of the total tax invoice, as described in the instant criminal facts, in the second quarter and the second quarter of 2013, and the second quarter of 2014.
(2) The defendant shall pay and receive the price in a transaction which has no real transactions from an investigative agency.