조세범처벌법위반
The judgment of the first instance 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 summary of the grounds for appeal (e.g., a fine of KRW 7 million) of the first instance court's sentencing (e.g., a fine of KRW 7 million) against the accused is too unreasonable.
2. Before the judgment on the grounds for appeal by the Defendant’s ex officio, the records show that the Defendant was sentenced to a suspended sentence of two years on November 18, 2010 at the Seoul Central District Court on the grounds of fraud, etc. on November 18, 2010, and the above judgment became final and conclusive on November 26, 2010. The crime of violation of the Punishment of Tax Evaders Act and the crime of violation of the Punishment of Tax Evaders Act are related to the latter concurrent crimes under the latter part of Article 37 of the Criminal Act, with regard to the relationship between fraud, etc., upon which the said judgment became final and conclusive, and with regard to the case of concurrent crimes under Article 39(1) of the Criminal Act, after considering
3. In conclusion, the first instance judgment is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the Defendant’s assertion of unfair sentencing, and it is again decided as follows, without proceeding proceeding to decide on the Defendant’s assertion of unfair sentencing.
Criminal facts
The summary of the evidence and the criminal facts against the defendant recognized by the court and the summary of the evidence are all cited in the criminal facts column of the judgment of the court of first instance, except for adding "the defendant was sentenced to two years of suspension of execution on August 18, 2010 by imprisonment with prison labor at the Seoul Central District Court on November 18, 2010 and the above judgment became final and conclusive on November 26, 2010" as stated in the corresponding column of the judgment of the court of first instance. Thus, it is cited as it is in accordance with Article 369
Application of Statutes
1. Article 10(3)3 of the Punishment of Tax Evaders Act (Amended by Act No. 11210, Jan. 26, 2012); Selection of a fine:
1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;
1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;
1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;