특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The part against Defendant A in the judgment of the first instance court shall be reversed.
Defendant
A shall be punished by imprisonment with prison labor for one year.
, however, the defendant.
1. Of the facts charged against Defendant A, the first instance court found Defendant A guilty of the portion 1-3, 5-8, 392, 92, 100,14, 16, and 17 in the attached list of crimes, among the charges charged against Defendant A, and sentenced Defendant B (hereinafter “Defendant Company”) not guilty of the grounds for the part 4, 9, 153,000,000 among the charges charged against Defendant B (hereinafter “Defendant Company”), and sentenced Defendant B (hereinafter “Defendant Company”), guilty of the part 1-3, 5-8, 39,200,000 among the charges charged against Defendant B, 10-14, 16, and 17, 4, 15 of the attached list, and 10,000 won among the 9,000 won, and acquitted of the part 1-53,000,000 won.
Therefore, since the Defendants and the Prosecutor appealed only to the guilty portion, the appeal period of the judgment of the court of first instance against the Defendant Company became final and conclusive separately. Among the judgment of the court of first instance against the Defendants, the part of the judgment of the court of first instance, which was acquitted for each reason, was reversed from the object of public defense among the parties, and thus, the judgment of the court of first instance cannot be determined again, in accordance with the conclusion of innocence of the judgment of the court of first instance.
2. Summary of grounds for appeal;
A. Defendants 1) Of the facts charged by the first instance court which found the Defendants guilty of the mistake of facts against the Defendants, as to the part of the attached Table 1-3, 5, 9, 392 million won, 10, 13, 16, and 17 among the facts charged by the first instance court, the list of the total tax invoices in this part is not prepared falsely. 2) As to the guilty part of the facts charged by Defendant A against Defendant A by asserting the misapprehension of the legal principles of Defendant A, the list of the total tax invoices in this part is not prepared falsely.
3. The first instance trial on Defendant A’s assertion of unfair sentencing is on Defendant A.