조세범처벌법위반
All appeals by the Defendants are dismissed.
1. The main point of the grounds for appeal is that the sentence of the lower court (the fine of KRW 10 million for each of the Defendants) is too unreasonable.
2. The fact that Defendant A has no record of criminal punishment in excess of the same criminal record and fine is favorable.
On the other hand, the crime of this case was committed by Defendant A as the representative director of Defendant B, and was not prohibited from generating the tax invoice for the amount exceeding KRW 2.4 billion, and the crime was not less less than that of the crime in light of the amount, etc.
In addition, comprehensively taking account of the age of Defendant A, sexual conduct, environment, family relationship, and motive for committing the crime, various sentencing conditions shown in the instant records and arguments, the lower court’s punishment is too unreasonable, and thus, the Defendants’ assertion is without merit.
3. The Defendants’ appeal is without merit, and all appeals are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.