특정범죄가중처벌등에관한법률위반(조세)
The defendant's appeal is dismissed.
1. The decision of the court below on the summary of the reasons for appeal (the imprisonment of 3 years and the fine of 1.3 billion won) is too unreasonable.
2. The Defendant, who made a confession of the instant crime, and repents his mistake.
There is no criminal history exceeding the same criminal history or fine.
However, the crime of this case is that the defendant evades the value added tax by means of closing D with a certain period of time without reporting purchase in a normal way, and the crime of this case is not poor in light of the method and contents of the crime.
Although the amount of tax evaded by the instant crime was large, the Defendant did not pay the amount of tax evaded up to now.
The defendant's refusal to make a statement about the personal information of a person who has lent D's business funds to the purchaser of old interest or the defendant is not good in the circumstances after the crime is committed.
Such crimes are likely to disrupt the national tax order and seriously damage the tax justice, and are likely to be criticized for the crime itself.
The daily conversion amount of 2.6 million won per day during the period of detention in the workhouse, which is set by the court below, is relatively high.
In addition to such circumstances, there is no new circumstance to change the sentence of the court below in the first instance court, compared to all the sentencing conditions shown in the records and arguments of this case, including the defendant's age, sex, state of health, environment, motive and background of the crime, means and consequence of the crime, etc., and the circumstances after the crime, etc., where there is no change in the sentencing conditions compared with the first instance court, and where the first instance judgment does not deviate from the reasonable scope of discretion, it is reasonable to respect the first instance judgment (see, e.g., Supreme Court Decision 2015Do3260, Jul. 23, 2015).
It does not seem that it does not appear.
3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.