Whether the “value of supply”, which is the result of issuing and receiving false tax invoices and submitting a list of total tax invoices by false seller and seller, should be separately calculated even for the same transaction (affirmative)

Article 10 (3) of the Punishment of Tax Evaders Act and Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes

Supreme Court Decision 2009Do3355 Decided September 29, 2011

Defendant

Defendant

Law Firm Seocheon General Law Office, Attorneys Lee Dong-won et al.

Seoul High Court Decision 2016No3843 decided June 14, 2017

The appeal is dismissed.

The grounds of appeal are examined.

The act of issuing and receiving false tax invoices for the same transaction and the act of submitting false sales and total tax invoices by customer must be separately calculated as a result of each act separate from each other, and in calculating the “total amount of supply values, etc.,” which is the standard for aggravated punishment pursuant to Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes, it is reasonable to add up each “value of supply” separately calculated as above (see, e.g., Supreme Court Decision 2009Do3355, Sept. 29, 201).

For the reasons indicated in its holding, the lower court is justifiable to determine whether to apply the Act on the Aggravated Punishment, etc. of Specific Crimes based on the aggregate of the supply values entered in the false tax invoice and the false sales and purchase invoice, and there is no error of law by misapprehending the legal doctrine on the calculation of the "total amount of supply values, etc." under Article 8-2

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Kwon Soon-il (Presiding Justice)