[Defendant A] Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice)

1. Summary of the grounds for appeal (the mistake of facts and misapprehension of legal principles);

A. As to the violation of each Punishment of Tax Evaders Act due to the Defendants’ failure to issue the tax invoices, Defendant B Co., Ltd. (hereinafter “Defendant Company”) concluded an advertisement contract with the media company, such as newspaper company, on its own expense without separately receiving advertising fees from the advertiser.

Even if the advertising expenses are not directly paid from the advertisers, they are merely different methods of paying advertising expenses by deducting the mileages accumulated and accumulated for the advertisers, and thus, it should be deemed that a new advertising agency transaction has been conducted between the defendant company and the advertisers in accordance with the existing advertising agency contract.

In such a case, the Defendants: (a) issue an entrusted tax invoice to ① a person who supplies via a media company or an advertiser; (b) receive a tax invoice directly from a media company; and (c) then issue a tax invoice to an advertiser as much as the same value; (b) as the Defendant has already received a tax invoice from the media company, the Defendant Company is required to issue a tax invoice equivalent to the above amount to the advertiser as it falls under the case of ②; and (c) the Defendants, who did not do so, failed to perform their duty to issue a

However, the lower court rendered a not guilty verdict on this part of the facts charged by deeming that the Defendants did not have an obligation to issue a tax invoice, and in so determining, the lower court erred by misapprehending the legal doctrine or mistake.

B. Defendant A’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice) due to the receipt of a false tax invoice, and Defendant A’s violation of the Punishment of Tax Evaders Act (hereinafter “L”).

(A) the portion of the tax invoice received from the person (attached Form 1).