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The lower judgment against the Defendants is reversed.
Defendant
A Imprisonment for one year, and the defendant C shall be punished by a fine of 200 million won.
Reasons
1. The summary of the grounds for appeal 1) misunderstanding the facts and misapprehension of the legal principles, Defendant C Co., Ltd. (hereinafter “C”) provided and provided electronic displays, etc. actually owned by each person during about one year from January 2014 to each other for each other in accordance with the exchange advertisement agreement entered into with the Z (hereinafter “instant exchange advertisement agreement”) and thus, on the premise that the purchase and sale invoice issued between the Z is false, the judgment below is 9: (1) and (4) more than 1 to 4; (1) more than 1 to 5; (3) more than 10: (11) more than 3 and 4; and (5) more than 11; and (7) more than 6 to 5; and (3) more than 7) more than 12/4 of the daily list of crimes (hereinafter “Z-related facts charged”).
2) The punishment sentenced by the lower court to the Defendants (Defendant A: Imprisonment with prison labor for one year and six months, and fine for negligence for 300 million won) is too unreasonable.
2. Judgment on the grounds for appeal 1) Summary of this part of the facts charged
1. The crime of conspiracy with Defendant A [the crime of violation of Article 10(3) of the Punishment of Tax Evaders Act (processed transactions)] shall not be permitted for anyone to issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, and shall not make a false entry of a list of total tax invoices by seller by seller under the Value-Added Tax Act and submit it to the Government.
1) On September 30, 2014, Defendant A and G issued a false tax invoice, as if they were supplied with goods or services equivalent to KRW 300 million in the supply price to the Z, even though they were not supplied with goods or services in excess of KRW 300 million in the Z.
In addition, Defendant A in collusion with G, from that time until December 30, 2014, supplied goods or services equivalent to KRW 1.2 billion in total to Z over four times, such as the entry in [Attachment] Nos. 9-1 to 4 of the List of Offenses in the judgment below, in collusion with G, from that time.