조세범처벌법위반
All judgment of the court below shall be reversed.
Defendant shall be punished by a fine of 18,000,000 won.
The above fine shall be imposed on the defendant.
The gist of the defendant's grounds for appeal is that the sentence imposed by the first and second court is too unreasonable. However, prior to the determination of each of the grounds for appeal above, the case of this court 2012No2876, which is the appeal case against the first and second court judgment, and the case of this court 2012No4403, which is the appeal case against the second court judgment, was consolidated in the proceedings of the party hearing. Each of the crimes of the first and second court 1 are concurrent crimes under the former part of Article 37 of the Criminal Act, and thus, one punishment is imposed in accordance with Article 38 of the Criminal Act. Thus, the first and second court 1 and the second court 2 are no longer able to be maintained without examining the above grounds for appeal.
Accordingly, pursuant to Article 364(2) and (6) of the Criminal Procedure Act, the judgment of the first and second original courts shall be reversed ex officio, and the following judgments shall be rendered again after pleadings.
Criminal facts
The summary of the facts charged and the summary of the evidence recognized by the court are as shown in each corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) and Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act and the selection of fines concerning the crime;
1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 4 (2) of the former Punishment of Tax Evaders Act (the restriction on concurrent crimes of fines shall not apply, and the fines shall be prescribed and added up for each crime);
1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;
1. The sentencing reason of Article 334(1) of the Criminal Procedure Act for the provisional payment order does not have any previous record for the defendant, favorable circumstances such as the defendant committed each of the crimes in this case and reflects his wrongness, and the defendant has a record of criminal punishment for a period of time including a violation of the Act on the Control of Fraud or Illegal Check Control, etc., and submitted a false statement by the defendant.