조세범처벌법위반
All appeals by the defendant and the prosecutor are dismissed.
1. Summary of grounds for appeal;
A. misunderstanding of the legal principles, first, the instant taxation disposition is imposed on the basis of the materials that were transferred to the taxation authority after being transferred through the process of investigation by the prosecution without any further investigation and vindication procedure, and thus, it is in violation of the underlying taxation principle. Thus, the crime of escaping from the disposition of arrears premised on a valid tax disposition cannot be established.
Secondly, although the Defendant knew that it would be subject to tax investigation at the time of the instant loan, the Defendant did not become the subject of Article 7(1) of the Punishment of Tax Evaders Act because it did not constitute a person without tax payment because it was not aware of the details of specific taxation due to the lack of additional tax investigation procedures.
Third, since there is no accusation by the head of the tax office on the self-deposit on April 30, 2015, the procedure for indictment is invalid in violation of the provisions of the law.
2) The punishment sentenced by the lower court (one hundred months of imprisonment) is too unreasonable.
B. The above sentence declared by the prosecutor by the court below is too unhued and unreasonable.
2. Determination
A. The court below rejected the Defendant’s assertion on the Defendant’s assertion of misunderstanding of the legal principles by asserting the same as the grounds for appeal in this case at the court below. The court below, by comparing the above judgment of the court below with the records, examined the Defendant’s assertion and its determination in detail. In addition, in full view of the following circumstances acknowledged by the evidence duly adopted and investigated by the court below, the court below’s determination is just and acceptable, and contrary to the Defendant’s assertion, there were errors by misapprehending the legal principles, which affected the conclusion of the judgment.
subsection (b) of this section.
Therefore, the defendant's above assertion is without merit.
① As to the assertion that the Defendant cannot be the subject of Article 7(1) of the Punishment of Tax Evaders Act, the case is examined.