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The judgment of the court below is reversed.
Defendant
A Imprisonment with labor for one year, and the defendant corporation B shall be punished by a fine of KRW 12 million.
Reasons
1. The summary of the grounds for appeal (for defendant A, two years of imprisonment, three years of suspended execution, and fine of 120 million won in case of defendant B) is too uneased and unreasonable.
2. Determination:
A. We examine ex officio prior to the prosecutor’s judgment on the grounds of appeal.
The issue of whether there was a evasion, unjust refund, or deduction of the national tax in the method of filing a return shall be determined on the basis of the principal tax amount excluding the additional tax. In a case where the entrepreneur who supplies goods or services files a return on the tax base of value-added tax or the amount of tax refund based on the processed tax invoice along with the processed sales tax invoice, the portion without the supply of goods or services subject to value-added tax on the processed tax invoice cannot be deemed to have established an abstract tax liability for such portion. Thus, even if the input tax amount is processed, it shall be deemed that there was a evasion, unjust refund, or deduction of the value-added tax related
B. (Supreme Court Decision 2007Du16974 Decided December 24, 2009).
Examining the record in light of the above legal principles, the Defendants’ amount of value-added tax evaded shall be KRW 91,877,581, which is the value-added tax amount on the amount obtained by subtracting the processed sales by each taxable period listed in the list of crimes (3) from the amount omitted sales by each taxable period listed in the list of crimes (1-1) through (1-8 as listed in the judgment of the court below as follows, but there is an error of misconception of the fact that KRW 1,059,067,403 is the value-added tax amount.
(A) The amount of value-added tax evaded (a) by processing sale (c) in the taxable period of value-added tax x 10% on February 1, 2010 x 1,604,604, 226, 201 1,323,595,241, 246, 162, 85, 2743, 250, 20125 1,250, 20647, 20647, 437, 437, 2064, 2781, 2011.