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The judgment of the court below is reversed.
Defendants shall be punished by a fine of KRW 4,000,000.
Defendant
A The above fine shall be imposed.
Reasons
1. Summary of grounds for appeal;
A. The part of the lower judgment’s total supply price of KRW 1,357,825,171, which is the sum total of KRW 473,192,00,00, out of the total supply price of the sales invoice of KRW 1,357,825,171, is false. However, the remainder is that Defendant B actually traded with E and F, and the remainder is issued by Defendant B.
The judgment of the court below which convicted all of the facts charged of this case on the premise different from this case is erroneous in the misapprehension of facts.
B. The sentence sentenced by the lower court (each fine of KRW 10 million) is too unreasonable.
2. Ex officio determination
A. The prosecutor amended the indictment, while maintaining the existing facts charged as the primary charges in the trial, and maintaining the provisions of the law as the preliminary application to Defendant A as the ancillary charges, was added to “Article 10(3)1 and Article 10(1)1 of the Punishment of Tax Evaders Act, Articles 37 and 38 of the Criminal Act,” and “Article 18, Article 10(3)1 and Article 10(1)1 of the Punishment of Tax Evaders Act, Articles 37 and 38 of the Criminal Act, respectively, to Defendant B’s “Article 18, Article 10(3)1 and 1 of the Punishment of Tax Evaders Act, Article 37 and 38 of the Criminal Act,” and the lower court’s judgment was no longer maintained as the case was modified by this court’s permission.
B. In addition to the purpose of introducing the electronic tax invoice system ex officio as to the primary facts charged, the Commissioner of the National Tax Service is not obligated to submit a list of the total tax invoices by sales and by seller with respect to the portion of issuing the electronic tax invoice for which the details of issuance are transmitted to the Commissioner of the National Tax Service, and even if submitted, the submission is not required to submit a list of the total tax invoices under the Value-Added Tax Act.
Even if a sum table of tax invoices under the added-value-added tax law is submitted.