전주지방법원 2014.12.05 2014노1196



The defendant's appeal is dismissed.


1. The sentence of the lower court (one year of imprisonment) against the accused against the summary of the grounds for appeal is too unreasonable.

2. The judgment that the defendant recognized all of the crimes and reflects the fact that there was no record of punishment for the same kind of crime before each of the crimes in this case, but the above favorable circumstances seems to have already been reflected in the court below. Tax crimes are not only to seriously disrupt tax order by making it difficult for the State to impose and collect taxes, but also to seriously disrupt tax order by exceeding the burden to the general public. The total sum of the tax invoices issued by the defendant by falsity and the total sum of the tax invoices by the seller and by seller prepared and submitted by falsity exceeds KRW 80 million, and the amount acquired by fraud exceeds KRW 70 million. The defendant did not agree with the victim of the crime in this case or did not restore damage to the victim, and other various circumstances that form the conditions of sentencing in this case, such as the defendant's age, character, environment, family relationship, etc., it is not recognized that the sentence of the court below is too unfair. Thus, the above assertion of unfair sentencing is without merit.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since the defendant's appeal is without merit. It is so decided as per Disposition.

(However, in accordance with Article 25(1) of the Regulations on Criminal Procedure, Article 10(3) of the Punishment of Tax Evaders Act shall be amended by inserting "Article 10(3) of the Punishment of Tax Evaders Act" to "Article 10(3)1 of the Punishment of Tax Evaders Act."