The judgment below

Of those, the part as to Defendant B is reversed.

Defendant

A corporation B shall be punished by fine 50,000.

1. The summary of the grounds for appeal (the factual error and the misapprehension of the legal principle) was not known that each of the instant transactions was a processing transaction without inventory, and thus, Defendant A did not have an intention to issue a false tax invoice and receive it.

2. Ex officio determination on Defendant B

A. The lower court applied the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act to the crime of violating the Punishment of Tax Evaders Act as indicated in the judgment of the Defendant Company B (hereinafter “Defendant Company”). The lower court, within the scope of not more than KRW 3,433,683,726, the amount calculated by multiplying the value-added tax rate of KRW 11,445,612,420, the total value of each of the instant tax invoices, by 10%, was sentenced to a fine of KRW 50 million for the Defendant Company.

B. However, it is difficult to accept the judgment of the court below for the following reasons.

1. Article 20 of the Punishment of Tax Evaders Act provides that "any person who commits an offense under Articles 3 through 6, 10, and 12 through 14 shall not be subject to the provisions on restricted aggravation of fines for negligence in Article 38 (1) 2 of the Criminal Act, and Article 18 of the same Act provides that "if a representative of a corporation, or an agent, employee, or other servant of a corporation or an individual commits an offense under this Act in connection with the business of the corporation or the individual, not only shall such offender be punished, but also the corporation or the individual shall be punished by a fine under the relevant provisions."

First of all, a person to whom Article 20 of the Punishment of Tax Evaders Act applies is limited to “a person who commits an offense,” or “a person who is punished by a fine with the offender,” and does not extend to “a person who is punished by a fine with the offender,” and it cannot be deemed as “a person who commits an offense” on the ground that a fine is imposed by joint penal provisions.

In addition, Article 20 of the Punishment of Tax Evaders Act is applied to those who are punished by fines under joint penal provisions.