조세범처벌법위반
The defendant's appeal is dismissed.
The main points of the grounds for appeal are as follows. The punishment of the court below (hereinafter referred to as 7,00,000 won) is too unreasonable.
Judgment
Although the crime of this case is deemed to be the act of the former representative director B of the defendant, the amount of the supply value of the tax invoice submitted by the defendant with false entries is large to KRW 92,56 million. The crime of this case is likely to disrupt the national tax order and damage the tax justice, damage the tax justice, and adversely affect the public's awareness of tax payment, etc., which are disadvantageous to the defendant.
In addition, the Defendant’s assertion is without merit, since the lower court’s punishment is too unreasonable in light of various sentencing conditions shown in the pleadings, such as the background of the instant crime and the circumstances after the crime.
In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, since there is no ground for appeal by the defendant. It is so decided as per Disposition.