조세범처벌법위반
All appeals by the defendant and the prosecutor are dismissed.
1. Summary of grounds for appeal;
A. The sentence of the lower court (one year and two months of imprisonment) is too unreasonable.
B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.
2. The circumstances favorable to the Defendant include the following: (a) the Defendant is led to the confession of the instant crime; (b) there is no record of the same type of crime; (c) there is no record of any specific crime other than twice a fine; and (d) there is no record of accounting due to handling personnel expenses at the expense; and
On the other hand, even if there are many cases in which tax invoices are not issued due to the characteristics of the industry, such acts are seriously detrimental to the realization of tax justice, and they are damaged only by bona fide taxpayers, and thus it cannot be accepted as a practice. The fact that there is no good method, such as using a borrowed account in the crime, and that there is a large amount of tax evasion, and that there is no payment at all, are disadvantageous to the defendant.
In addition, in full view of the various circumstances that form the elements of sentencing as shown in the records and pleadings of the instant case, such as the Defendant’s age, environment, sex, motive of the crime, and circumstances before and after the crime, the punishment imposed by the lower court cannot be too heavy or unreasonable since it is within the sentencing criteria, and thus, each of the unfair arguments of sentencing committed by the Defendant and the Prosecutor cannot be accepted.
3. In conclusion, the appeal by the defendant and the prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that the appeal by the defendant and the prosecutor is without merit. It is so decided as per Disposition.