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The judgment below
The guilty portion shall be reversed.
A defendant shall be punished by imprisonment for a year and a fine of KRW 340,000,00.
Defendant.
Reasons
1. Summary of grounds for appeal;
A. Defendant - The sentence imposed by the lower court on the Defendant (one year of imprisonment with prison labor, two years of suspended execution, and fine of 340,000,000) is too unreasonable.
B. Prosecutor (1) misunderstanding of legal principles - The violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice) which was pronounced guilty among the facts charged in the instant case is the receipt of false tax invoices. While the violation of the Punishment of Tax Evaders Act, among the facts charged in the instant case, is the receipt of tax invoices exceeding the value of supply, it can be deemed that the total crime is an inclusive crime. However, the lower court acquitted the Defendant on the charge of the violation of the Punishment of Tax Evaders Act on the premise that the violation of the Punishment of Tax Evaders Act constitutes concurrent crimes under the former part of Article
(2) Undue sentencing – The sentence imposed by the lower court on the Defendant among the judgment of the lower court is too uneasible and unreasonable.
2. Determination
A. As to the prosecutor’s assertion of misapprehension of the legal principles, the defendant was issued eight copies of the tax invoice in violation of the Punishment of Tax Evaders Act in the judgment of acquittal. In this case, each tax invoice is established and one of the concurrent crimes under the former part of Article 37 of the Criminal Act is established.
As such, each of the above crimes is also a concurrent crime under the former part of Article 37 of the Criminal Act with respect to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice, etc.) that provides that each of the above crimes receives a false tax invoice (see, e.g., Supreme Court Decisions 2000Do3945, Nov. 24, 200; 2006Do5147, Oct. 26, 2006)
I would like to say.
The prosecutor also commits the crime of violation of the Punishment of Tax Evaders Act and the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (False Tax Invoice).