특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Defendant
All appeals by prosecutors are dismissed.
1. The summary of the grounds for appeal is that the punishment of the court below (one year and six months of imprisonment, two years of suspended execution, fines of 1.6 billion won per day, and fines of 1.6 billion won per day for confinement) is too unreasonable, and the prosecutor is deemed to be too uneasible and unfair.
2. The instant crime was committed by Defendant F to prepare and submit a list of large false sales tax invoices in excess of 11 billion won in total, and there is a need to strictly punish Defendant F in that such an act of Defendant F may seriously interfere with the national tax collection activities, as well as that it would damage the order of sound commercial transactions and cause harm to the general public’s awareness of compliance with the duty to pay taxes in good faith, and that Defendant E did not pay taxes evaded, etc. are disadvantageous to Defendant F.
Meanwhile, in full view of various sentencing conditions, including Defendant F’s age, character and conduct, environment, circumstances after committing the instant crime, etc., the sentence of the lower court cannot be deemed to be adequate, too heavy or unreasonable, in light of the following: (a) Defendant F’s participation in the instant crime was relatively excessive; (b) Defendant F actively cooperates in the instant investigation; (c) Defendant F did not have any record of punishment for the same kind of crime; and (d) Defendant F’s age, character and conduct, circumstances after committing the instant crime; and (b) the circumstances after committing the instant crime.
Therefore, the defendant and prosecutor's above assertion are without merit.
3. In conclusion, the appeal filed by the defendant and the prosecutor is groundless, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.