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1. The part of the judgment of the court of first instance against the defendant is reversed.
Defendant shall be punished by imprisonment with prison labor for one year and by a fine of five hundred thousand won.
Reasons
1. Summary of grounds for appeal;
A. Defendant B 1) 1’s false tax invoices received by Defendant B, and the total supply amount of the total tax invoices by false purchaser and seller submitted by Defendant B exceeds 3 billion won. As such, Article 8-2(1)2 of the Act on the Aggravated Punishment, etc. of Specific Crimes applies to Defendant B, the lower court applied the Punishment of Tax Evaders Act to Defendant B.
B) With respect to the case 2012 High 2916, the lower court recognized that Defendant B was issued a false tax invoice in collusion with Defendant B. However, with respect to the case 2013 High Ma2164, Defendant B issued a tax invoice to Defendant B and was already punished for issuing a tax invoice to Party A, the part of the lower judgment’s 3,8,12,16,18,19,20 is as follows: (a) Nos. 3, 8, 34, 40, 52, 53, and 57 of the [Attachment Table 8] of the first instance judgment in relation to the case 3,8, 12, 16, 18, 19, and 20 of the [Attachment Table 8] of the Punishment List of Crimes against Defendant B.
In other words, although this part of the indictment was filed by the prosecutor in duplicate, the lower court found Defendant B guilty of this part of the charges. Defendant B, etc. did not have conspired with A, etc. to issue a false tax invoice or submit a false list of tax invoices by purchasing and selling places. Defendant B, etc. led the crime, and Defendant B was merely called “b” in the name of lending the name. e) I Co., Ltd. (hereinafter “I”) and AC are registered as a business entity, and Defendant B did not have the status of request for the Punishment of Tax Evaders in relation to the submission of a false list of tax invoices by purchasing and selling places related to the above company.
Nevertheless, the lower court found Defendant B guilty on the crime set forth in attached Tables 3, 4, and 8 of the first instance judgment.
F. With respect to the case, without Defendant B’s consent, in relation to the second half of 2013 order2015 case.