특정범죄가중처벌등에관한법률위반(알선수재)
Defendant
All appeals by prosecutors are dismissed.
1. Summary of grounds for appeal;
A. Defendant 1’s misunderstanding of facts) The Defendant’s 40 million won, which he received from H around November 28, 2012, constitutes a legitimate delegation fee concerning the tax investigation due to the death of H, the husband of H, and not paid as a solicitation to a tax official.
B) The Defendant did not receive KRW 50 million from H around January 2013.
2) The sentence of the lower court (an additional collection of KRW 1,90,000,000) that is unfair in sentencing is too unreasonable.
B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.
2. Judgment on the assertion of mistake of facts
A. On November 28, 2012, the Defendant alleged that the part of KRW 40 million was alleged in this part in the lower court. As to this, the lower court appears to have been solely dependent on the Defendant, who had been a tax official at the tax office, on the inheritance and tax investigation of property due to a sudden death of H and its family members, and H paid KRW 40 million in cash upon the Defendant’s request.
A consistent statement, around July 2012, the Defendant received KRW 11,00,000 as inheritance tax voluntary report fee from H, and issued a tax invoice after receiving KRW 11,00,000 as inheritance tax report fee. However, at the time of receiving KRW 40,00,00, the Defendant issued a receipt, etc., retroactively, when there was a problem that the receipt, etc. was not issued without entering into any contract, such as H and the delegation agreement, and issued it to H., and H did not require a receipt, etc. by stating that the Defendant was a money in the name of personnel management of the tax official.
In full view of the facts stated, the Defendant convicted the tax official of the facts charged of this case on the ground that it is reasonable to deem that he received the above KRW 40 million as expenses necessary for the case or solicitation with respect to the tax investigation of this case.
The court below duly adopted and investigated.