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(영문) 서울고등법원 2020.10.29 2019노1277
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
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[Defendant A] The guilty part of the judgment of the court of first instance (excluding the cited part of the application for compensation order) and the defendant.

Reasons

1. Summary of grounds for appeal;

A. Defendant A (A) was in violation of the Punishment of Tax Evaders Act between March 3, 2017 and March 31, 2017 (the first instance judgment 2018Gohap1140 case). The Defendant did not invite Co-Defendant B and C to issue a false tax invoice as stated in this part of the facts charged, and did not participate entirely in the crime of issuing each false tax invoice.

B) Around April 2016 and around August 2016, fraud against the victim F (the first instance court 2018Da1180 case) (the first instance court 2018Dahap1180 case) with L gift certificates offered as security by the Defendant to the victim F had secured value as it could be used in a life-saving room operated by the Defendant, and the Defendant’s return of the spread supplied by the victim F or prevented the payment of the price of the goods was requested to AD but failed to recover the price. Thus, the Defendant could not be deemed to have deceiving the victim F or had the intent to acquire the money by fraud. Even if the Defendant’s fraud is recognized, the owner of the above son cannot be deemed to be the victim, not the victim F, and the amount of damage was calculated in excess of the objective standard, and thus, the Defendant did not deceiving the victim F to the above AO, and thus, the Defendant did not have been involved in the above AE sales contract between CO and the victim.

(D) The Defendant of the first instance judgment 2019Dahap30 was actually selling the returned goods at the time of committing this part of the fraud.

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