(영문) 대구고등법원 2015.05.07 2014노685 | 리걸엔진

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(영문) 대구고등법원 2015.05.07 2014노685

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

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1. The judgment below is reversed.

2. The defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of fifty million won.

3. The defendant.

Reasons

1. Summary of grounds for appeal;

A. Since the Defendant supplied a closed-end interest to the seller, and issued a tax invoice according to the details of the transaction, it does not issue a false sales tax invoice.

B. The lower court’s sentence of unreasonable sentencing (one year and six months of imprisonment and fine of 540 million won) is too unreasonable.

2. Determination

A. 1) The lower court’s determination on the assertion of mistake of facts is based on the evidence established by the lower court, in light of the following circumstances, N Co., Ltd. (hereinafter “N”).

) both Company F (hereinafter referred to as “F”) and Company F

() A person who actually supplied the closed glass to another person is not the defendant, and the defendant was merely a person who actually supplied the closed glass retail business registration in the name of the defendant, and the defendant formed the appearance of the person who actually supplied the closed glass in the name of the customer by issuing the tax invoice only in the name of the person who actually supplied the closed glass to the customer, and it is difficult to recognize that the person actually engaged in the transaction of supplying the closed glass in the manner of not paying the value-added tax, as argued by the defendant. Ultimately, the sales tax invoice stated in the judgment of the court below was proved to have been issued in whole by falsity. (A) The defendant was found to have not purchased and sold the sales tax invoice stated in the judgment of the court below. (A) The defendant supplied the closed interest equivalent to KRW 5,025,200 on June 29, 2012, according to the tax invoice issued by the defendant, the defendant began to supply the closed interest of KRW 5,025,200 to the O on July 3, 2012.

However, even if the defendant's statement is based on the defendant's statement, the establishment work of plastic houses was mainly conducted before the closed-gu wholesale store D's business registration.

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