중국의 선의취득허위세금계산서에 대한 형법적용의 타당성 검토

It is true that there are many doubts on the application of deceptive tax-bill issuance crime against bona-fide acquisition of deceptive tax-bill. If we assume that a buyer had a real transaction with minimum duty of care and he received a tax-bill from a seller, getting a deduction of purchase tax from that bill and afterwards he was prosecuted for tax evasion because the bill turned out to be false owing to the reason that the seller was not a real business operator, then we can point out following legal problems, resulting from an analysis of step by step procedures of prosecution for tax evasion. First, criminal accusation by the taxation agency is legally unfair because bona-fide acquisition of deceptive tax-bill does not belong to the category of the code of tax revenue administration law. Second, although both the act of tax-bill issuance by the taxation agency on behalf of the commodities of the small sized taxpayer and the act of bona-fide acquisition of tax-bills from the third party are not legally permitted in the strict sense, the verdict that the former is regarded as legally acceptable and the latter is regarded as legally unacceptable is not compatible with the equilibrium principle, therefore the latter should be also regarded as legally fair in consideration of taxpayer's convenience. Last, since bona-fide acquisition of deceptive tax-bill should be also applied to the concept of the bona-fide person concerned by the law of reality, the deceptive tax-bill issuance crime cannot be approved owing to the unexistence of intentionality satisfying all the conditions of bona-fide acquisition. Considering all these aspects, amendment of criminal law and taxation code concerned should be performed because the bona-fide acquisition of deceptive tax-bills does not conform to crime. Therefore, it is quite meaningful for the investing firms to protect economic profits to standardize taxation system and law coinciding to WTO regulations and tax convention by the taxation agency.