2018Do219 Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes

Ministry, etc.)

A

Defendant

Attorney R (Korean National Assembly)

Busan High Court (Chowon) Decision 2017No298 Decided December 20, 2017

March 29, 2018

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

Judgment ex officio is made.

1. Article 54 of the Value-Added Tax Act and Article 54 of the Value-Added Tax Act concerning the system and electronic tax invoices

In full view of the amendment process and legislative intent of the Value-Added Tax Act, the name of issuance of electronic tax invoices

tax transmission to the Commissioner of the National Tax Service, and exemption from the obligation to submit a list of tax invoices by seller

Registration number and nature of a businessman under Article 54 (1) of the Value-Added Tax Act on the tax invoice portion

sale (purchase number), total purchase, and total supply, without individually specifying the name or title of each person;

Value, total tax amount (purchase) by sale and by seller as total tax invoice items;

even if written in the balance sheet form, it is a reference for promoting the administrative convenience of the tax authorities.

(1) If a list of total tax invoices by sale and by seller is entered, it shall not be deemed to constitute a case.

As such, a tax evasion due to the entry and submission of a list of total tax invoices by false sale and by seller;

The crime of violation of the Punishment Act or the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes cannot be established (the Act).

See Supreme Court Decision 2017Do12650 Decided December 28, 2017

2. The summary of the facts charged in the instant case No. 3 is as follows: D in fact run by the Defendant.

Supply or supply of scrap metal, etc., although no supply or provision was made;

fora Inform a list of total tax invoices by customer and individual tax invoices by customer, 2014, entered falsely;

Sheet, the list of total tax invoices by customer, and the list of total tax invoices by customer, 2015, Ulsan tax

It is the submission to the public official in charge of the letter.

However, according to the evidence duly adopted by the court of first instance, this part of the facts charged

issued by the Commissioner of the National Tax Service in accordance with the Value-Added Tax Act

The number of purchasers, the total number of purchasers, and the total number of buyers, without individually identifying the business operator with respect to the invoice transmitted.

number, total value of supply, and total amount of tax shall be the aggregate of purchase tax invoices for individual suppliers;

It may be known that the act is subject to the submission of the statement in the balance sheet form.

Examining these facts in light of the aforementioned legal principles, the above facts charged constitute the Punishment of Tax Offenses Act and the Punishment of Tax Evaders Act

Statement of the aggregate table of tax invoices by false seller under the Act on the Aggravated Punishment, etc. of Specific Crimes

not constitute an act submitted under this subsection.

Nevertheless, for reasons indicated in its holding, the court of first instance that the court below found the above facts charged guilty shall be maintained.

section 10(3)3 of the Punishment of Tax Evaders Act, Article 8 of the Act on the Aggravated Punishment, etc. of Specific Crimes

Article -2 (Application Requirements under paragraph (1) of the Act by means of false entry of a list of total tax invoices by seller or seller

There is an error of law by misunderstanding the legal principles on the meaning of "the act of withdrawal", which affected the judgment.

Clearly, it is clear

3. Therefore, of the judgment below, the submission of a false list of total tax invoices by seller and seller.

It must be reversed, which is in the relation of the remaining guilty part of the judgment of the court below as a single offense.

Ro. The entire judgment of the court below is reversed, and the case is remanded to the court below for a new trial and determination.

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

The presiding judge shall keep the record of the Justice

The Chief Justice Park Jae-young

Justices Kim Gin-young

Justices Cho Jae-chul