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The judgment below
Of them, the part against Defendant A shall be reversed.
Defendant
A shall be punished by imprisonment with prison labor for two years and by a fine for one billion won.
Reasons
1. The summary of the grounds for appeal is unreasonable because the sentence imposed by the court below on the Defendants (Defendant A: three years of imprisonment and fine of 1.5 billion won, two years of imprisonment, three years of suspended execution, and fine of 80 million won) is too unreasonable.
2. Determination
A. Defendant A’s instant crime committed against Defendant A is issued and issued a false tax invoice even if Defendant A did not actually supply or receive scrap metal as the actual operator of F and H, and the nature of the crime and method of the crime is very poor, the total supply price of the tax invoice issued and received by falsity is a large amount of KRW 5.9 billion, and Defendant A, who planned and led the instant crime, distributes profits to Defendant A and Defendant B while distributing profits to Defendant A.
It is necessary to strictly punish Defendant A as it is a serious crime that substantially disturbs tax order by making it difficult to impose and collect national taxes, and undermining the sound commercial transaction order. While Defendant A received a refund of value-added tax of approximately KRW 600 million on the tax account statement issued by falsity, there is no evidence to prove that Defendant A paid value-added tax on the tax account statement issued by falsity. On July 24, 2015, Defendant A violated the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Account Statement, etc.) in the Changwon District Court's smuggling branch on July 25, 2013, the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Account Statement) was submitted between Defendant A and the relevant retail company on April 25, 2014, the aggregate of the tax account statement of KRW 1060,000,000 among the actual operators of the relevant criminal trial, Defendant A and the pertinent tax account statement of this case were submitted at considerable intervals between Defendant A and 315.5.1.5