A person in his 40s was found not guilty on the charge of unauthorized issuance of cash receipts... Court “implied consent of representative”

An employee who issued a cash receipt without the consent of the restaurant owner and was sent to trial on charges of falsifying prior records was acquitted by the appellate court following the first trial by proving that the work was done under the owner's instructions.

According to the legal community on the 27th, the Suwon District Court found A, a woman in her 40s, not guilty at the appellate trial on charges of falsifying dictionary records and other charges in April.

Mr. A was brought to trial on charges of issuing cash receipts without the consent of Mr. B, the restaurant representative, from November 2019 to June of the following year. However, Mr. A denied the charges, saying that he made Mr. B do business such as reporting value-added tax and paying four major insurances, and in the process, ordered him to issue cash receipts and tax invoices.

The prosecution requested a fine of 7 million won for Mr. A, but the first trial found him not guilty. In order to issue a cash receipt, you must go through an identity verification process using a mobile phone in the name of the business representative, but this is because there is no evidence that Mr. A obtained Mr. B's mobile phone. The court also determined that Mr. B was aware of the fact that transactions were being made in the name of the company, considering that Mr. B instructed Mr. A to pay the value-added tax and attempted to receive a refund.

The appellate court also found the original judgment to be correct. When a transaction occurs in the name of a corporation, the issuance of tax invoices and cash receipts is a process that naturally follows, so even if there was no separate approval from the final manager, it could be interpreted as explicit or implicit consent.

Mr. A's legal representative, Ko Seung-seok, a lawyer at Daeryun Law Firm, explained, "For a charge of forgery of prior electronic records to be recognized, one must falsely create or change another person's electronic records. However, Mr. B delegated many tax-related tasks to Mr. A, and because he explained these circumstances well at the trial, he was able to be acquitted as in the original trial."

Reporter Jeong Cheol-wook

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A person in his 40s was found not guilty on charges of unauthorized issuance of cash receipts... Court “implied consent of representative” (link)