(영문) 서울중앙지방법원 2017.5.29. 선고 2017고합54 판결

The defendant is the representative director of the mobile phone wholesale and retail chain Co., Ltd. (hereinafter referred to as "D") in Gangnam-gu Seoul Metropolitan Government building C.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit.

On January 2, 2015, the Defendant issued a false tax invoice which causes 169,860,000 of the supply value as if D had not been supplied with goods or services from E, etc., at the above D office, from September 11, 2015. From that time, the Defendant received a false tax invoice which causes 11,329,856,000 of the supply value from E, etc. totaling 194 times until September 11, 2015, including the entry in the list of crimes Nos. 1, 194.

On February 9, 2015, the Defendant issued a false tax invoice for 170,697,000 of the supply price as if D had not supplied goods or services to F Co., Ltd. (hereinafter referred to as “F”), from that time until October 11, 2015, to F, 112 times in total, as shown in the list of crimes in annexed Table 2, for profit-making purposes, including the issuance of a false tax invoice for 11,483,315,976.

Summary of Defendant and Defense Counsel's argument

Recognizing the fact that the Defendant received or issued each tax invoice entered in the facts charged, the Defendant does not recognize the facts charged because he received each tax invoice with E, G, H, F, etc. and received each tax invoice.

3. Determination

It is difficult to view that the Defendant received or issued a false tax invoice without supply of each goods or service as stated in the facts charged by the witness I, J and K, and the evidence submitted by the prosecutor alone, to the extent that it is beyond a reasonable doubt, and there is no other evidence to acknowledge this otherwise.

4. Conclusion

Thus, the facts charged of this case premised on the fact that the defendant received or issued each tax invoice of this case without supplying goods or services fall under a case where there is no proof of crime, and thus, the defendant is acquitted pursuant to the latter part of Article 325 of the

Results of jury verdict

Opinions of not guilty of all the seven jurors

Judges

The presiding judge, the Kim Jong-dong

Judges Kim Gin-han

Judges Doi-ro

Attached Form

A person shall be appointed.

참조조문

-부가가치세법

-특정범죄 가중처벌 등에 관한 법률

-형사소송법 제325조

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