營業人以不實憑證虛報進項稅額刑事責任之研究——以最高法院107年度台上字第2949號刑事判決為中心

Case study on criminal responsibility for the amount of input tax is falsely reported the supporting documents by taxpayer-The Supreme Court criminal verdict No.2949（2018）

最高法院107年度台上字第2949號刑事判決揭露出刑事法學之一般原則，原審對於犯罪行為數的認定，犯罪事實及裁判理由必須一致，否則係屬判決違背法令，認為上訴有理由者，應將原審判決中經上訴之部分徹銷，而營業人以不實憑證虛報進項稅額違反稅捐稽徵法第41條納稅義務人以詐術或其他不正當方法逃漏稅捐之犯罪事實，常與營業人違反商業會計法第71條，以明知為不實之事項，而填製會計憑證或記入帳冊之犯罪事實相競合，兩者犯罪要件並不一致，其犯罪行為數究為一行為或數行為，依據一行為觸犯數法條想像競合，擇一從重處罰，數行為併合處罰定期應執行之刑之刑事政策，行為數影響到犯罪行為人科刑刑度，本文則認為，宜採地方法院認行為數為一行為科刑一年二個月，較上訴法院認行為數為數行為科刑二年，較符合會計帳證屬一概括犯意緊密接合以明知不實之事項，而填製會計憑證或記入帳冊之犯罪及以詐術或其他不正當方法逃漏稅捐之犯罪。

The Supreme Court criminal verdict No.2949（2018）revealed the general principles of criminal jurisprudence. The original trial's determination of the number of criminal acts, the facts of the crime and the reasons for adjudication must be consistent. Otherwise, it is a judgment that violates the law. The appeal judgment was revoked, and the amount of input tax is falsely reported the supporting documents by taxpayer in violation of Article 41 of the Tax Collection Act. A taxpayer who evades tax payment by fraud or other unrighteous means. Article 71 of the Business Entity Accounting Act, Knowingly using untrue information to prepare accounting documents or entering false information in account books, the criminal elements of the two are not consistent, and the number of criminal acts is one act or several acts, based on one act The violation of the law of numbers envisages concurrence, choosing a criminal policy that emphasizes heavy punishment, combining behaviors and punishing the punishment that should be executed regularly. The number of behaviors affects the criminal punishment of the perpetrators. This article considers that it is advisable to adopt the number of District court acts as one. One year and two months of scientific imprisonment, compared with the number of acts of Appeal court, two years of scientific imprisonment, more consistent with Offenses of knowingly using untrue information to prepare accounting documents or entering false information in account books and Offenses of tax evasion by fraud or other unrighteous means.