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(영문) 수원지방법원 2017.09.14 2017노4951

조세범처벌법위반등

Text

The judgment below

The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for not less than eight months.

Reasons

1. The decision of the court below on the gist of the grounds for appeal (ten months of imprisonment) is too unreasonable.

2. Examination ex officio prior to the judgment on the grounds for appeal by the defendant.

According to the records of this case, the defendant can be found to have been sentenced to one year of suspended execution on July 15, 2015, and one year of community service order 80 hours on July 23, 2015, and the judgment became final and conclusive on July 23, 2015. Since each crime of the judgment of the court below against the defendant and the above bodily injury crime of which judgment became final and conclusive on July 23, 2015 are concurrent crimes of the latter part of Article 37 of the Criminal Act, the defendant shall be sentenced to punishment for the crime of this case in consideration of equity in the case where all of these crimes are adjudicated at the same time pursuant to Article 39(1) of the Criminal Act. In this regard, the judgment below cannot

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the judgment below is reversed, and it is again decided as follows after pleading.

[Re-written judgment] The criminal facts recognized by this court and the summary of the evidence are the criminal facts and the summary of the evidence. The judgment of the court below became final and conclusive on July 23, 2015, upon sentenced one year of suspended execution and 80 hours of community service order to the defendant in the first head of the crime of the court below's judgment on July 15, 2015.

“A previous conviction in the judgment of the court below” shall be added at the end of the summary of the evidence of the court below, and except for the addition of “a previous conviction in the judgment of the court below: the case search and the text of the judgment of the court of Suwon District Court 2014 order 3323 high order order)” as stated in each corresponding column of the court below, this shall be cited in accordance with Article 369 of the Criminal Procedure Act

Application of Statutes

1. Article 3 of the Punishment of Tax Evaders Act and Article 11 of the Punishment of Tax Evaders Act concerning the crime (the act of escaping from tide cells) and Article 3 of the Punishment of Tax Evaders Act (the act of evading from power cells).