특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for one year and a fine of 410,000,000 won.
The above fine shall be imposed on the defendant.
1. The summary of the grounds for appeal (e.g., imprisonment with prison labor for one year, two years of suspended sentence, and fines for 410,000,000) imposed by the lower court is too unreasonable.
2. Prior to the judgment on the grounds for appeal by the Defendant’s ex officio, the lower court applied Article 70(1) and (2) of the current Criminal Act to the custody of the Defendant’s employer.
However, according to Articles 1 and 2 of the Addenda to the current Criminal Act, the said Act shall enter into force from the date of its promulgation, and the amended provisions of Article 70(2) of the Criminal Act shall apply to cases where a public prosecution is instituted for the first time after the enforcement of the said Act. As such, as the current Criminal Act was promulgated on May 14, 2014, Article 70 of the former Criminal Act (amended by Act No. 12575, May 14, 2014) shall apply to this case where a public prosecution was instituted on October 31, 2013.
Therefore, this part of the judgment of the court below is erroneous in the application of the law on the confinement of work site, which affected the conclusion of the judgment, so the judgment of the court below cannot be maintained any more.
3. Thus, the judgment of the court below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act without examining the defendant's assertion of unfair sentencing, and the judgment below is again decided as follows after oral argument.
[Reasons for the judgment of multiple times] Criminal facts and summary of evidence recognized by the court, and summary of evidence, are the same as the 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 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime, Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012);
1. Articles 53 and 55(1)3 and 6 of the Criminal Act for discretionary mitigation are as follows.