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The judgment below
The part against the Defendants is reversed.
Defendant
B Imprisonment with prison labor and fines of KRW 1,000,000,000;
Reasons
1. Determination of ex officio and on the grounds for appeal
A. The summary of the grounds for appeal ① (misunderstanding of facts as to the premise of the facts charged) is that the oil transaction, which was harmful to Defendant E, T, and W Co., Ltd. (hereinafter referred to as “Co., Ltd.”) was genuine as a real transaction. However, the lower court erred by misapprehending the relevant facts.
② Although the above Defendant did not participate in any tax issues D, etc. due to the fact that he was merely the president of the Hando branch, the lower court erred by misapprehending the legal doctrine on the joint principal offender with Defendant B, or by misapprehending the legal doctrine on the joint principal offender with Defendant B.
③ In light of the fact that D reports the sales tax amount and actually paid most of the value-added taxes, Defendant B and C had awareness that, as indicated in the facts charged, it would result in the reduction of national tax revenues to obtain deduction of E’s purchase tax amount based on a false tax invoice, as it would result in evading E’s duty to pay value-added taxes, as indicated in the facts charged.
Even though it is difficult to see this part of the facts, the lower court found the Defendant guilty of this part of the facts charged by misunderstanding the legal doctrine on intention in the crime of escaping from cells (in particular, the crime of evading value added duties).
④ (The Defendants’ primary mistake or misunderstanding of facts as to the Defendants’ corporate tax evasion) even if the transaction between D and E is processed.
However, according to the Enforcement Decree of the Corporate Tax Law, E's corporate tax evasion amount is estimated based on the amount calculated by subtracting the income amount from the income amount multiplied by simple expense rate 96.4% or the actual purchase price reported by Defendant B, etc. (=80% of the notice price of the Korea Shipping Association).