특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
Defendant shall be punished by imprisonment for a period of one year and six months and by a fine of 4,800,000 won.
The defendant above.
The grounds for appeal presented by the defense counsel of the defendant are stated as the grounds for appeal, but the defendant and his defense counsel explicitly withdrawn the above arguments at the first trial date of the trial.
The punishment sentenced by the court below (one year and six months of imprisonment, three years of suspended execution, and fine of five billion won) is too unreasonable.
Judgment
Examining the various sentencing conditions of this case, the crime of this case is committed in collusion with E, a representative of D, and submitted a list of total tax invoices of approximately KRW 46 billion in total, as if the defendant was supplied in D with respect to scrap metal traded by F, in collusion with E, which is the actual representative. The crime of this case is committed in light of the nature and method of crime, supply value, etc., of the crime, and the fact that the crime of this case and the crime of this case are bad and bad, and that the defendant et al. used so-called data issuing only the tax invoice, etc. as a so-called “tax invoice, etc.,” and the fact that the defendant et al. discontinued the scrap metal supplied by F et al. for about one year, thereby evading added value exceeding KRW 4.6 billion and causing interference with the exercise of the State’s legitimate right to collect tax
On the other hand, however, the defendant appears to reflect the mistake while committing the crime, and the defendant was paid monthly salary for a period of one year after being responsible for the representative of D's name according to the proposal of E, and was committed the crime of this case, and the degree of participation in the crime of this case is not much severe, and economic benefits acquired compared to the escape tax amount is not much significant. It is necessary to consider the equity between the crime of robbery for which judgment of first head of the crime in the judgment of the court below became final and conclusive at the same time as the robbery in the judgment of the court below, the defendant's personal seal appeals against the defendant, and there is no same power, and the records and changes of this case, such as the defendant's age, sex and environment, family relationship, health status, motive, means and consequence of the crime, and the circumstances before and after the crime.