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The judgment below
Of them, the part against Defendant A shall be reversed.
Defendant
A. The defendant B is innocent. The defendant B is not guilty.
Reasons
1. The summary of the grounds for appeal (the factual errors and legal scenario) Defendant B Co., Ltd. (hereinafter “B”) is that the business registration was completed again against the above Defendant prior to the conclusion of the construction contract with respect to the “Em clubs” on the ground of the Gwangju Mine-gu D before the conclusion of the construction contract, and there is no fact that the business registration was completed again against the above Defendant. In light of the fact that the F, who is not related to the Defendant B, actually possessed the said em clubs construction and carried out the considerable part of the said construction, the Defendants merely lent the name of the construction business license, etc. to F, and actually contracted and performed the instant construction work. Therefore, even though the Defendants did not supply the goods or services, the Defendants constitute the act of preparing and issuing sales tax invoices on the instant construction work as if they had
In addition, Defendant A issued a false tax invoice as above and received part of the construction price from F. As such, Defendant A’s indictment against the above Defendant A contains “Article 8-2(1)1 of the former Act on the Aggravated Punishment, etc. of Specific Crimes (amended by Act No. 9919, Jan. 1, 2010)” in the indictment against Defendant A, but among them, the content of the overall defense appears to be a clerical error in Article 8-2(1) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (amended by Act No. 10210, Mar. 31, 2010).
2. Prior to the judgment of the prosecutor's assertion of ex officio, the prosecutor examined the case ex officio, and the prosecutor applied for the amendment of indictment with the content that "for profit" is added to the charges of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice) against the defendant A among the charges of this case.