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The judgment below
The part of the defendant's case shall be reversed.
Defendant shall be punished by imprisonment for four years and by a fine of KRW 1,400,000.
Reasons
1. Summary of grounds for appeal;
A. In light of the fact that E, a business partner, etc., sent a statement of transaction, tax invoice, measurement certificate, and passbook transaction with respect to V’s “processed sales” among the cases of 2013 Gohap844 in the judgment of the court below, since V supplied actual scrap metal to E and other business partners, it does not issue a false tax invoice.
B. The sentence of imprisonment (five years of imprisonment and fine 2.2 billion won) against the Defendant by the lower court is too unreasonable.
2. Determination
A. (1) As to the assertion of mistake of facts, the lower court determined that even if there was a reply that there was a transaction statement, tax invoice, measurement certificate, and passbook transaction details between the Defendant’s business partner E, etc. and V, the actual scrap metal transaction was conducted between the scrap metal file supplied to the Defendant and the purchaser, and the Defendant merely performed the role of mediating the real transaction by preparing necessary data, such as tax invoices, etc., in real transactions through V.
① At the time of opening V, the Defendant: (a) sought a person to borrow the name through I; (b) promised W around October 201, WW at the intervals of KRW 40,000,000 from January 25, 201; (c) opened V in the name of W; and (d) the Defendant directly used the position of “director” and practically operated V.
In light of this, the defendant seems to borrow W from the beginning the name in preparation for the occurrence of a criminal act without normal intention to engage in real transactions.
② The Defendant entered into a lease agreement with the AO in Yangsan-si, and reported the said land to the place of business at the time of business registration of V.
W, however, around March 15, 2012, there was only a hole at the time of reporting to the above land, and there was a scrap metal business place.