조세범처벌법위반
The judgment of the court below is reversed.
Defendant shall be punished by a fine of KRW 7,000,000.
The above fine shall not be paid by the defendant.
1. The decision of the court below on the summary of the grounds for appeal is too unreasonable as the punishment (the penalty amounting to 12 million won) imposed by the defendant is too unreasonable.
2. According to the records of ex officio judgment, the defendant was sentenced to a suspended sentence of two years of imprisonment with prison labor for fraud, etc. at the Busan District Court on December 11, 2015 and the above judgment became final and conclusive on December 19, 2015. Since each crime of the judgment below against the defendant and the above crime of fraud, etc. for which judgment became final and conclusive on December 19, 2015, are in a concurrent relationship with the latter part of Article 37 of the Criminal Act, the defendant should be sentenced to punishment for each crime of the judgment of the court below against the defendant in consideration of equity with the case where the judgment is simultaneously made pursuant to Article 39(1) of the Criminal Act.
3. If so, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act, and the judgment below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act, and it is again decided as follows.
Criminal facts
The summary of the facts constituting a crime and evidence recognized by this court is the first head of the “criminal facts” column of the sentence of the lower judgment, and the judgment on December 19, 2015 became final and conclusive on December 19, 2015, on the following grounds: “The Defendant was sentenced to a two-year suspended sentence of imprisonment with labor for fraud, etc. at the Busan District Court on December 11, 2015.”
“A previous conviction in the judgment of the court below” and “a summary of the evidence” column of “a summary of the two pages” are the same as the corresponding column of the judgment of the court below, except for the addition of “1. Net case search and judgment” to each corresponding column of the court below. As such, they are cited in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Article 10(3)1 of the former Punishment of Tax Offenses Act (amended by Act No. 11210, Jan. 26, 2012) and Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 201
1. Subsequent to Article 37 of the Criminal Act dealing with concurrent crimes: Provided, That the main sentence of Article 39 (1) (limited to crimes of each judgment and fraud, etc. for which judgment becomes final and conclusive);
1. The former part of Article 37 of the Criminal Code of Aggravation of Concurrent Crimes;