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The defendant is innocent. The summary of this judgment shall be notified publicly.
Reasons
1. The summary of the facts charged in the instant case C Co., Ltd. (hereinafter “C”) is a legal entity established for the manufacture and sale of all kinds of drugs, etc. located in D in terms of harmony, and the Defendant is a person who works as a production management team agent in C (State) and takes charge of duties such as ordering and purchasing raw materials, while working as a trade agent in C (State) and actually operated E (State E) and F (State E).
No person who shall submit a list of total tax invoices by seller to the Government under the Value-Added Tax Act shall submit a false list of total tax invoices by seller in collusion with the Government.
Around January 3, 2011, the Defendant: (a) provided goods equivalent to KRW 70,312,000 from the State E; (b) provided goods equivalent to KRW 14,062,40,00 in collusion with the State E; (c) received a written tax invoice of KRW 84,374,40,00 in the name of the E; and (d) from that year, the Defendant was issued one copy of the tax invoice of KRW 84,374,40 in the name of the State E;
2. From April 22, 201, by the same method, a tax invoice in the name of KRW 326,213,30 in total was issued with the supply value of KRW 25 (juE) or F, including the entry in the list of crimes in the separate sheet, and thereafter, a tax invoice in the name of KRW 326,213,30 was submitted to the competent tax office through the staff of the financial team of C (State) who was unaware of such circumstances at that time, at around April 22, 2011, with the return of the scheduled value-added tax base for KRW 326,212,30 in total.
2. 1) We examine whether the facts charged in the instant case fall under Article 10(2)2 of the Punishment of Tax Evaders Act. 2) Article 10(2) of the Punishment of Tax Evaders Act provides that “Where a person who is obliged to receive a tax invoice under the Value-Added Tax Act and a person who is obliged to submit a list of tax invoices by seller to the government fails to obtain a tax invoice or is issued a false list of tax invoices by seller” (Article 10(2) of the Punishment of Tax Evaders Act