beta
Text
The judgment of the court below is reversed.
Defendant
A shall be punished by imprisonment for six months.
except that, for two years from the date this judgment becomes final and conclusive.
Reasons
1. Summary of grounds for appeal;
A. Defendant A is a de facto manager of the case of mistake of facts or misapprehension of legal principles (as to the violation of the Punishment of Tax Evaders Act) and not an obligor to prepare and issue the tax invoice under the Value-Added Tax Act.
Therefore, the court below found Defendant A guilty of this part of the facts charged, although Defendant A could not be held liable for violating the duty to prepare and issue tax invoices under the Punishment of Tax Evaders Act, on account of failing to meet the requirements of status as required by Article 10(1) and (2) of the Punishment of Tax Evaders Act. The court below erred by misapprehending the facts or by misapprehending the legal principles
B. Each sentence of unfair sentencing (Defendant A: 2 years of suspended sentence of 10 months; community service work 80 hours; Defendant B: fine 20 million won) sentenced by the lower court is too unreasonable.
2. Determination
A. The person who should prepare and issue a tax invoice under Article 10(1) of the Punishment of Tax Evaders Act as to Defendant A’s assertion of mistake of facts or misapprehension of legal principles refers only to a person who is registered as an entrepreneur under the former Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013; hereinafter the same shall apply) and is obligated to prepare and issue a tax invoice specifically by supplying goods or services. It does not include an entrepreneur who is not obligated to prepare and issue a tax invoice under the former Value-Added Tax Act because the person who is registered as an entrepreneur under the former Value-Added Tax Act falls under the category of a person who is not the actual supplier of goods, and a person who actually supplies goods, but does not fall under the category of a person registered as an entrepreneur under the former Value-Added Tax Act.