Defendant

All appeals by prosecutors are dismissed.

misunderstanding the substance of the grounds for appeal and misunderstanding of the legal principles (Defendant) are as follows: (a) while operating D, E, J and G (hereinafter collectively referred to as “business entities operating the Defendant”; and (b) individually, among the trade names, the part of “stock company” is omitted), it was true that the above business entities and H, P and I were submitting a list of total tax invoices by false selling places, even though there was no real transaction; (b) since there was real transaction, such as actual consignment of transportation service among the Defendant’s management business entities, it was not established a crime of violation of Article 10(3)3 of the Punishment of Tax Evaders Act as to each of the above parts.

Nevertheless, the lower court erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment, which found all of the facts charged.

Sentencing (2) The sentencing of the lower court (3 years of probation, 1.1 billion won, etc.) is unfair because it is too far so long as the sentencing of the lower court is unfair (defendants). On the contrary, the above sentencing of the lower court is unfair because it is too unfasible (public prosecutor). “The act of issuing or receiving a tax invoice without supplying goods or services under the Value-Added Tax Act” under Article 10(3)1 of the Punishment of Tax Evaders Act means the act of issuing or receiving the processed tax invoice without real transaction (see, e.g., Supreme Court Decision 2004Do655, Jun. 25, 2004). The fact that a real transaction, such as entering into a contract to supply goods or services, means an agreement between the parties to supply the goods or services, and thus, it means an agreement between the supply of the goods or services, the quantity of the goods or services to be entered in the value-added invoice as one of the items to be supplied, the quantity of the goods, the value of the goods, etc.