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The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for two years and by a fine of 600,000,000 won.
The above fine shall be imposed on the defendant.
Reasons
1. The decision of the court below on the gist of the grounds of appeal is too unreasonable.
2. An ex officio judgment prosecutor filed an application for changes in indictment with the content that added the facts charged against the defendant for the first time in the trial, and the judgment of the court below cannot be maintained as the case was changed by this court's permission.
3. Therefore, the judgment of the court below is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing on the ground of ex officio reversal, and it is again decided as follows.
Criminal facts
The summary of the facts charged and the summary of the evidence admitted by this court is as stated in each corresponding column of the judgment below, since it is the same as stated in Article 369 of the Criminal Procedure Act, after deducting the following contents from adding them:
The additional criminal defendant is a person who actually operates AG, a corporation located in 402, Jung-gu Seoul Metropolitan Government, along with AH.
1. 허위 매입세금계산서 수수 피고인은 AH과 공모하여 영리를 목적으로 2012. 9. 25.경 위 사무실에서 사실은 주식회사 AG가 주식회사 AI로부터 은 그래뉼을 공급받은 사실이 없음에도 불구하고, 공급가액 292,750,000원의 세금계산서 1매를 발급받는 등 별지 범죄일람표 Ⅰ 기재와 같이 위 일시로부터 같은 해 12. 27.경까지 주식회사 AI, 주식회사 AJ으로부터 합계 15,794,915,000원 상당의 허위 매입세금계산서 59매를 발급받았다.
2. 허위 매출세금계산서 발급 피고인은 AH과 공모하여 영리를 목적으로 2012. 9. 25.경 위 사무실에서 사실은 주식회사 AG가 주식회사 AK에 은 그래뉼을 공급한 사실이 없음에도 불구하고, 공급가액 293,250,000원의 세금계산서 1매를 발급하는 등 별지 범죄일람표 Ⅱ 기재와 같이 위 일시부터 같은 해 12. 27.경까지...