2017Do14868 Violation of the Act on Aggravated Punishment, etc. of Specific Crimes (Tax)

A

Defendant

Law Firm I

P, J, and K

Seoul High Court Decision 2017No725 Decided August 31, 2017

December 28, 2017

The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. Issuing and receiving a false tax invoice for the same transaction, and selling and receiving a false tax invoice by seller;

An act of submitting a list of total tax invoices shall be classified as a result of each act.

The "value of supply" that can be raised should also be separately calculated, and the aggravated punishment, etc. of specific crimes shall be separately calculated.

Criteria for aggravated punishment pursuant to Article 8-2 of the Act on the Aggravated Punishment of Specific Crimes (hereinafter referred to as the "Aggravated Punishment Act").

in calculating the aggregate of supplied values, etc., each "value of supply" that is separately calculated as above.

It is reasonable to aggregate (see Supreme Court Decision 2017Do10054 decided July 9, 2017).

However, the former Value-Added Tax Act, amended by Act No. 9268, Dec. 26, 2008 and enforced January 1, 2010

tax compliance costs and tax administration costs related to value added tax, which are transaction collection methods;

The electronic tax invoice system was introduced in order to decrease transparency of transactions and enhance transparency, and accordingly, the electronic tax invoice system was adopted.

(d) The current Value-Added Tax Act requires corporations and individual entrepreneurs prescribed by Presidential Decree to make electronic payments.

Where a tax invoice is issued and an electronic tax invoice is issued, the National Tax Service shall issue a detailed statement of such issuance.

It shall be transmitted to the head (Article 32(2) and (3)), and the issuance or issuance of electronic tax invoices

The taxable period or preliminary return period to which the time of supply for the relevant goods or services belongs;

If a transmission is made to the Commissioner of the National Tax Service by the 11th day of the month following the last day, the preliminary return or

subsection that a list of total tax invoices by seller and seller may not be submitted at the time of mental or physical inspection;

C. (Article 54(2). In addition, the introduction of the electronic tax invoice system was amended on March 26, 2009 and amended on March 26, 2010.

1. 1. The former Enforcement Rule of the Value-Added Tax Act in force is a list of total tax invoices by seller and seller;

Change of the total amount of sales and purchase tax invoices shall be referred to as "the portion received" and "the whole amount received";

After the classification into the issue (receiving) portion other than the self-tax invoice, the issue (receiving portion) portion of the electronic tax invoice shall be

Unlike "the portion received" other than electronic tax invoices, the total amount of sales, purchase, purchase, supply value, and the amount of tax;

Other essential matters to be entered only in the list of total tax invoices under the Value-Added Tax Act.

(Article 54 (1) No description by seller or seller as provided in each subparagraph of paragraph (1) of the same Article shall be entered (attached Form 20).

Forms 2(1) and 20-3(1) of the Value-Added Tax Act and the current Enforcement Rule of the Value-Added Tax Act are also imposed.

With respect to the issuance of electronic tax invoices transmitted to the Commissioner of the National Tax Service by the 11th day following the end of period

Provisions that the list of total tax invoices shall not include essential details of sales and individual suppliers;

[Attachment Form 38 (1), Attached Form 39 (1)].

The purpose of introducing the electronic tax invoice system as above and details of issuance to the Commissioner of the National Tax Service

With respect to the portion transmitted electronic tax invoices, a list of total tax invoices by seller and seller shall be submitted.

In addition, even if submitted, a list of tax invoices under the Value-Added Tax Act

in light of the fact that essential entry is not stated in such information, a list of tax invoices shall be submitted.

In addition, the list of total tax invoices was submitted for the issuance of electronic tax invoices without need.

(2) If a sum table of tax invoices under the Value-Added Tax Act is entered and submitted, it shall be assessed as submitted.

of this case, even if the part of the transaction was issued falsely, is related to the electronic tax invoice issued falsely.

Even if the Punishment of Tax Evaders Act Article 10 (3) 3 of the Punishment of Tax Evaders Act is applicable to each seller or seller under the Value-Added Tax Act.

An act of submitting a list of total sum table to the Government by false entry shall not be deemed to constitute "act of submitting it to the Government."

2. Review of the reasoning of the lower judgment and the record reveals the following facts.

A. The Defendant issued from October 10, 2014 to May 15, 2015 when operating D Co., Ltd.

Each tax invoice of KRW 1,389,690,909 in attached Table 2 shall be equal to the total value of each tax invoice of KRW 9,389,690,909

was made above, and the final return of the second and the first half of the year 2014 shall be made.

supply value entered in the list of the total tax invoices by customer in attached Form 1 submitted at the time of the occurrence of the crime

The sum of KRW 1,389,690,909 is false. However, the value-added tax is levied by the defendant.

Sale of the list of the total tax invoices by each customer submitted to the competent tax office for final tax return;

Amounting to KRW 1,389,690,909 of the total value of supply of tax invoices 9

such statement shall be made to the Commissioner of the National Tax Service before the 11th day following the end of the

It is sent.

B. Also, the attached list 3, which the Defendant received from August 13, 2014 to May 15, 2015, is set out in the attached list 3.

each tax invoice in the form of a false tax invoice amounting to KRW 1,136,410,742 in total;

Attached Form submitted when filing a final return on the second term portion in 2014 and the first term portion in 2015;

The sum total of supply values entered in the list of total tax invoices by seller listed in Table 1 of Crime List 1,136,410,742

The amount of the value-added tax would be entered in a false statement. However, the defendant's final return of the value-added tax

Part 20 of purchase tax invoices, public notice on the list of total tax invoices by seller submitted to the competent tax office.

amounting to KRW 1,136,410,742 in total shall be deemed to relate to the portion of the electronic tax invoice issued;

Details are transmitted to the Commissioner of the National Tax Service before the 11th day following the end of the relevant taxable period.

3. We examine the above facts in light of the legal principles as seen earlier.

(a) The sum of supply values entered in the aggregate table of tax invoices by seller submitted by the Defendant;

In the case of KRW 2,526,101,651 ( = 1,389,690,909 + 1,136,410,742), the same transaction

In addition to the issuance of false tax invoices on each seller and each seller under the Value-Added Tax Act;

It shall not be deemed that the aggregate table of report was submitted by false entry, and this section shall not be deemed to have been made.

If the portion is excluded from the "total sum of supply values, etc. recognized by the court below", the remaining aggregate shall be specified as a specific crime.

Inasmuch as it is apparent that a crime falls short of three billion won as prescribed in Article 8-2(1)2 of the Aggravated Punishment Act, it is eventually impossible to do so.

It should be deemed that the defendant's act cannot be viewed as the specific crime Aggravated Punishment Act.

B. Nevertheless, the court below erred by misapprehending the legal principles on the submission of a list of total tax invoices.

Article 8 of the Specific Crimes Aggravated Punishment Act with respect to the value of supply corresponding to the portion of issuance of electronic tax invoices exempted without tax

2 The sum of the supplied values, etc. was erroneously added to the aggregate. In so determining, the lower court erred by combining tax invoices.

Value of supply for the electronic tax invoices issued in the balance sheet and Article 8-2 of the Specific Crimes Aggravated Punishment Act;

misunderstanding the legal principles on the meaning of "total amount of supply value, etc.", which affected the conclusion of the judgment.

may not be effective.

4. Conclusion

Therefore, without examining the remaining grounds of appeal, the judgment below is reversed, and the case is reversed.

In other words, the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided by the assent of all participating Justices.

It is decided as per Disposition by the assent of all participating Justices.

Supreme Court Decision 200

Justices Cho Jong-hee

Chief Justice Kim Jong-il

Justices Cho Jae-chul