재화 또는 용역을 공급하지 아니한 자가 타인 명의를 위조하여 세금계산서를 발급한 경우 가공세금계산서 발급죄의 성립 여부 - 대법원 2014. 11. 27. 선고 2014도1700 판결에 관한 비판적 검토

Abstract

Supreme Court Decision 2014Do1700 decided November 27, 2014 ruled that “Article 10(3)1 of the Punishment of Tax Offenses Act provides that a person who commits an act of issuing a tax invoice, on which the person is listed as the supplier, without supplying goods or services shall be punished, and thus if a person who failed to supply goods or services issues a tax invoice, on which another person is listed as the supplier by forging the name of another person, he or she shall be punished for forging a private document, but cannot be seen to fall under the punishment set forth in Article 10(3)1 of the Punishment of Tax Offenses Act unless he or she lists himself/herself as the supplier on the tax invoice.” However, the logic and conclusion of the above Supreme Court Decision are unjust in light of the text and language of Article 10(3)1 of the Punishment of Tax Offenses Act, its legislative purpose, the purpose of Supreme Court Decision 2010Do13433 decided May 10, 2012, which is a precedent judgement, the relationship of Article 10(3)1 of the Punishment of Tax Offenses Act and the crime of forgery of private documents, and specific validity and equity.