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The judgment below
Of them, the part against Defendant A shall be reversed.
Defendant
A shall be punished by imprisonment for four months.
Defendant .
Reasons
1. The summary of the grounds for appeal (the defendant A: imprisonment with prison labor for one year; the defendant B: fine for 20 million won) is too unreasonable.
2. Determination
A. Defendant A’s crime of this case is an offense causing serious harm to the national tax administration aiming at securing proper and smooth finances by distorted materials that form the basis for calculating value-added tax. Defendant A’s business registration of the stock company B and without any particular operation, and the total amount of the tax invoice issued without the supply of services is heavier than 2.29 billion won.
However, in full view of the circumstances favorable to the defendant, such as the fact that the defendant did not have the same criminal record, the fact that the defendant paid a considerable portion of the amount of false sales, the fact that the defendant closed down his stock company B and is able to lead a sincere life in the future, and other circumstances favorable to the defendant, such as the motive, circumstance, means and result that the defendant caused the crime of this case, the situation before and after the crime of this case, the age, character and conduct of the defendant, and the sentencing guidelines determined by the Supreme Court, the court's punishment against the defendants is somewhat unreasonable.
B. Considering the fact that A, the representative director of the defendant B, paid a considerable portion of the amount of false sales, the crime of this case, although the crime of this case, which was committed by the defendant B, was committed by issuing a false tax invoice of an amount exceeding KRW 2.29 billion with respect to the defendant's business without actually operating the defendant's business registration only, and was committed by distorted data used as the basis for the calculation of value-added tax, thereby causing serious harm to the national tax administration in order to secure proper and smooth finances, and the amount needs to be punished strictly.
The above circumstances, records, and arguments.