조세범처벌법위반
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 500,000 won.
The above fine shall be imposed on the defendant.
1. The decision of the court below (one year of imprisonment) is too unreasonable in its summary of the grounds for appeal.
2. Before determining the grounds for appeal ex officio, the lower court ex officio examined the following: (a) Article 10(3)3 of the Punishment of Tax Evaders Act on the submission of a false list of total tax invoices; (b) Article 3(1) of the same Act on the evasion of tax evasion; and (c) Article 11(1) of the same Act on the business registration under another person’s name; and (b) applied both Article 11(1) and sentenced
However, according to the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter “former Punishment of Tax Evaders Act”) which applies before January 1, 2010, Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter “former Punishment of Tax Evaders Act”), Article 9(1)3 of the former Punishment of Tax Evaders Act shall apply to the case of false submission of a list of total tax invoices by seller under the Value-Added Tax Act; Article 9(1)3 of the same Act to the case of tax evasion; and Article 13-2 of the same Act to the case of business registration under another person
Therefore, even though the former Punishment of Tax Evaders Act shall apply to the crimes committed before January 1, 2010, the lower court was unlawful, since it did not apply the former Punishment of Tax Evaders Act.
3. Therefore, the judgment of the court below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, and the judgment below is again decided as follows after oral argument.
Criminal facts
The summary of the facts charged and the evidence recognized by the court is the same as the corresponding column of the judgment below, and thus, it shall be quoted in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Article 11-2 (4) of the Punishment of Tax Evaders Act of the same Act and Article 11-2 (4) of the same Act concerning the crime;