조세범처벌법 제10조의 세금계산서 관련범죄의 구성요건에 관한 고찰

Abstract

If Elements of crimes is not obvious and is interpreted arbitrarily, it mayinfringe upon the function of protection of human rights which the Punishmentof Tax Evaders Act requires. This study has considered the elements of crimerelated to tax invoice which was defined by article 10 of the Punishment of TaxEvaders Act and has found some questions in interpreting it. Firstly, issuingtime defined by Value Added Tax Act is only standard for determining theformation time of tax liability and it is not standard for determining theformation time of crimes. Therefore it can not be applied to crime related to taxinvoice and it must be defined by the Punishment of Tax Evaders Act. Secondly,the problem is whether tax invoice entered differently from the fact defined bythe Punishment of Tax Evaders Act is equal to false entry tax invoice defined bythe Punishment of Tax Evaders Act. By the way this study has found both has not the same meaning. Especially, this study has found that the tax invoiceamounts to false entry tax invoice defined by the Punishment of Tax EvadersAct, in which the registration number and name or denomination of theentrepreneur who supplies is entered differently from the fact or in whichregistration number of the person who receives is entered differently from thefact. And this study has found that the tax invoice do not always amounts tofalse entry tax invoice defined by the Punishment of Tax Evaders Act, in whichthe date of preparation is entered differently from the fact. Therefore to solvethese problems the meaning and scope of false entry must be defined by thePunishment of Tax Evaders Act.