조세범처벌법위반
The judgment below
Of the defendants A, the part of the defendant is reversed.
Defendant
A shall be punished by a fine of KRW 30,000,000.
Defendant
A above.
1. The decision of the court below on the summary of the grounds for appeal (defendant A: 4 months of imprisonment with prison labor; 1 year of suspended sentence; 5 million won of fine) is too unreasonable.
2. Determination
A. The supply value of the false tax invoice received by the Defendant as to Defendant A’s assertion is not indicated, and the crime of this case is a serious criminal that interferes with the State’s legitimate exercise of the right to collect tax.
However, considering the favorable circumstances, such as the fact that the Defendant’s mistake is divided and reflected, the Defendant committed the instant crime at the request of a contractor, the fact that all the relevant taxes were paid through a revised report in 2016, the fact that there was no record of punishment for the same kind of crime, and the Defendant’s age, sexual conduct, environment, circumstances and result of the instant crime, and all sentencing conditions specified in the instant case, such as the circumstances after the commission of the crime, the lower court’s punishment against the Defendant is too unreasonable, and thus, the Defendant’s argument is reasonable.
B. It is advantageous to the fact that the instant crime was committed at the request of the contracting company for the determination of the Defendant Company B’s assertion by limited liability company, and the fact that all of the instant taxes were paid through a revised report in 2016.
However, in full view of the fact that the value of the supply of the false tax invoice received by the Defendant is not clear, that the crime of this case is a serious criminal that interferes with the exercise of the State’s legitimate right to collect taxes, that is, considering the circumstances favorable to the Defendant in the lower court, and that there is no special circumstance or circumstance that may be considered newly after the sentence of the lower judgment, and that there is no change in the circumstances that may be considered newly after the sentence of the lower court, and that the circumstances and result of the crime of this case, including the circumstances after the crime, etc
3. Accordingly, Defendant A’s appeal is reasonable.