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(영문) 서울동부지방법원 2013.11.15 2013노771

조세범처벌법위반

Text

The defendant's appeal is dismissed.

Reasons

1. The summary of the grounds for appeal is too unreasonable that the penalty (20 million won of fine) imposed by the court below against the defendant is too unreasonable.

2. In light of the following circumstances: (a) the Defendant recognized the facts of the crime and was punished for the same kind of crime; (b) the lower court was sentenced to the reduction of fines under the summary order by taking account of the circumstances favorable to the Defendant; and (c) there was no change in the circumstances after the lower judgment; and (d) other various circumstances that form the conditions for sentencing as indicated in the records, such as the motive and background leading up to the instant crime, the circumstances before and after the commission of the crime, the Defendant’s age, character and conduct, occupation, occupation, and family relationship, the sentence imposed by

3. As such, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit.