특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The appeal is dismissed.
The judgment below
The Seoul High Court Decision 2017No2740 decided June 27, 2018.
For the reasons indicated in its holding, the lower court found the Defendant guilty of violating the Punishment of Tax Evaders Act.
The judgment below
Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by misapprehending the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on “contestation” under Article 10(2) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018).
Therefore, the appeal shall be dismissed, and since there is an obvious clerical error in the judgment prior to the remand and the indication of the remanded judgment, it shall be corrected in accordance with Article 25(1) of the Regulations on Criminal Procedure. It is so decided as per Disposition by the assent of all participating Justices