조세범처벌법위반
All appeals are dismissed.
The grounds of appeal are examined.
1. Examining the reasoning of the lower judgment as to Defendant A’s grounds of appeal in light of the evidence duly admitted by the lower court, the lower court’s determination that Defendant A was guilty of all of the facts charged in this case on the grounds indicated in its reasoning is justifiable, and it did not err by exceeding the bounds of the principle of free evaluation
In addition, the argument that the lower court erred by infringing on the essential contents of the principle of balance between crimes and the principle of responsibility is ultimately an allegation of unfair sentencing.
However, according to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years is imposed, an appeal on the grounds of unfair sentencing is allowed. Thus, in this case where a fine is imposed against Defendant A, the argument that the punishment is too unreasonable is not a legitimate ground for appeal
2. Examining the grounds of appeal by Defendant B in light of the evidence duly admitted by the first instance court, which maintained the reasoning of the lower judgment, the lower court was justifiable to have determined that Defendant B was guilty of all of the charges of this case on the grounds indicated in its reasoning, and there was no error by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules or by
In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for more than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. As such, in this case where a fine is imposed on Defendant B, the argument that the punishment is too unreasonable is not a legitimate
3. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.