조세범처벌법위반
All of the appeals by prosecutors are dismissed.
1. The summary of the grounds for appeal against the Defendants (e.g., the Defendant A: imprisonment of August and the probation of two years; the community service order of 80 hours; the Defendant B: imprisonment of October and the probation of two years; the community service order of 120 hours; the Defendant C: imprisonment of October and the probation of two years; the community service order of 10 months; the probation of two years; the community service order of 120 hours) are too uneased and unreasonable.
2. The instant crime is a crime that impairs the adequacy and fairness of tax administration and causes confusion in tax order, and thus requires strict punishment.
The Defendants conspired to establish a so-called “explosion business entity” in a planned and organized manner to issue a false tax invoice, and the sales amount on the list of the total tax invoices submitted by false entries is approximately KRW 2.2 billion, and KRW 300 million, and so on are not less complicated.
However, the Defendants violated their depth by recognizing the mistake of the instant crime.
Defendant
A is an initial crime, and Defendant B and C have no record of criminal punishment of the same crime or suspension of execution except for the previous crimes in the judgment of the court below which are concurrent crimes under the latter part of Article 37 of the Criminal Act.
The Defendants did not have much profits from the crime of this case, and the Defendants did not commit the crime of this case after committing the crime of this case.
In addition, comprehensively taking account of the Defendants’ age, character and conduct, environment, motive, means, and consequence of the commission of the crime, and the circumstances before and after the commission of the crime, each of the lower court’s punishment against the Defendants cannot be deemed unreasonable.
3. In conclusion, since the prosecutor's appeal against the defendants is without merit, all of the appeals are dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.