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All appeals filed by the defendant and prosecutor are dismissed.
Reasons
1. The court below found the Defendant not guilty on the violation of the Punishment of Tax Evaders Act due to the false number of tax invoices among the primary charges, and found the Defendant not guilty on the grounds of violation of the Punishment of Tax Evaders Act due to the failure to receive the tax invoices, and found the Defendant guilty on the violation of the Punishment of Tax Evaders Act due to the failure to
In regard to this, the defendant filed an appeal only against the guilty portion of the judgment below, and the prosecutor filed a petition of appeal stating that he appealed against the whole of the judgment below. However, in the petition of appeal and the statement of appeal legitimately submitted within the period for submission of the appellate brief, only the grounds for appeal are stated as the grounds for appeal,
Thus, the part not guilty in the above order was excluded from both appeals and confirmed separately, and the part not guilty in the reasoning is transferred to the trial court with the guilty part in accordance with the principle of no appeal. However, it is de facto deviating from the object of an attack and defense between the parties, so this part is subject to the conclusion of the judgment of the court below and it is not judged again in the trial court.
2. Summary of grounds for appeal;
A. Defendant (De facto mistake or misunderstanding of legal principles) 1) Claim D related to the issuance of a tax invoice cannot issue a tax invoice because it does not make a business registration under the Value-Added Tax Act, and the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply)
Since a person is not obligated to prepare and issue a tax invoice under Article 10(1), the defendant was supplied with goods from D and thus the defendant was not issued a tax invoice.
No rate shall be determined as a violation of the Punishment of Tax Evaders Act.
In addition, the defendant is subject to the Value-Added Tax Act.