조세범처벌법위반
The judgment of the court below is reversed.
Defendant shall be punished by a fine of KRW 5,000,000.
The above fine shall not be paid by the defendant.
1. Considering that the summary of the grounds for appeal is divided and reflected by the Defendant, the Defendant’s economic situation is very difficult, and the Defendant’s repayment of loans became difficult due to the aggravation of construction games, etc., the lower court’s punishment against the Defendant is too unreasonable.
2. In light of the following circumstances: (a) the amount of the false tax invoice issued or received by the Defendant exceeds KRW 800 million; and (b) the issuance or receipt of a false tax invoice as in this case, as well as the act of causing serious harm to the national tax administration, which requires strict punishment; (c) however, the lower court’s punishment against the Defendant is too unreasonable, by taking into account all other favorable circumstances, including the following: (a) the Defendant’s first offender, the Defendant’s first offender, and the circumstances leading to each of the instant offenses; and (d) the Defendant’s operation of the manufacturer of an elevator for construction, such as the Defendant’s age, character, behavior, attitude, environment, balance between punishment and sentencing in the same case.
3. If so, the defendant's appeal is reasonable, and it is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and it is decided again after pleading as follows.
Criminal facts
The summary of the facts charged and the summary of the evidence recognized by the court are as shown in each corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Relevant provisions of the Punishment of Tax Evaders Act and the former Punishment of Tax Evaders Act (Act No. 9919, Jan. 1, 2010) concerning the crime committed.