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(영문) 서울고등법원 2017.11.16 2017노2619

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

Text

The defendant's appeal is dismissed.

Reasons

1. The sentence imposed by the court below (two years of imprisonment, three years of suspended execution, and fine 1.1 billion won) is excessively unreasonable compared to the defendant's liability.

2. The lower court determined that the instant crime resulted in serious obstacles to the exercise of the State’s legitimate right to collect taxes, and encouraging large-scale non-data transactions, thereby impairing the sound order of commercial transactions, and that the total supply amount of the false tax invoice issued by the Defendant exceeds 7.8 billion won, and that the amount received by the Defendant exceeds 500 million won, considering the circumstances unfavorable to the Defendant, the lower court reduced the statutory punishment by taking account of the Defendant’s confession and rebuttal, the Defendant’s favorable circumstances favorable to the Defendant, and the fact that there was no past record of any particular crime, and subsequently suspended the execution of imprisonment with labor equivalent to the lower limit of the recommended sentence according to the sentencing guidelines of the Supreme Court, and the period of detention in the workhouse was set close to the maximum statutory period (500 days).

Such determination of sentencing by the lower court is reasonable within the scope of reasonable discretion, taking into account the following factors: the Defendant’s age, sexual conduct, environment, motive and background of the crime, means and consequence of the crime, the circumstances after the crime was committed, etc.; and there is no obvious change in the sentencing conditions that can correct the lower court’s determination in the first instance court.

Furthermore, considering the fact that most of the surcharges imposed on the tax invoice issued by the defendant was not paid by the defendant fraudulently, the punishment imposed by the court below is too heavy.

shall not be deemed to have been supported.

3. According to the conclusion, 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.