조세범처벌법위반
The judgment of the court below is reversed.
Defendant shall be punished by a fine of KRW 10,000,000.
The above fine shall not be paid by the defendant.
1. The decision of the court below on the gist of the grounds for appeal (the penalty amounting to KRW 10 million) is too unreasonable.
2. Before determining the grounds for appeal by the Defendant’s ex officio, according to the statement made by the Defendant at the court of first instance on January 26, 2018, the Defendant was sentenced to ten months of imprisonment with labor for a crime of violation of the Narcotics Control Act at the Busan District Court on May 15, 2018, and the judgment became final and conclusive on May 15, 2018. As above, each of the crimes of violation of the Narcotics Control Act and the instant crimes of this case, which became final and conclusive, are concurrent crimes under Article 37 of the Criminal Act, with regard to the latter concurrent crimes under Article 39(1) of the Criminal Act, and the punishment for each of the instant crimes is determined at the same time by taking into account equity and the case where the judgment is to be held at the same time under Article 39(1) of the Criminal Act.
3. Therefore, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the judgment below is reversed, and the following is again decided after pleading.
Criminal facts
The substance of the facts charged and the summary of the evidence admitted by this court is the first head of the judgment of the court below that "the defendant was sentenced to imprisonment with labor for ten months for a violation of the Narcotics Control Act at the Busan District Court on January 26, 2018, and the judgment became final and conclusive on May 15, 2018.
“A previous conviction in the judgment of the court below” is the same as the corresponding column of the judgment of the court below, except for adding “a prior conviction in the judgment of the court below” in the space where the evidence is used. As such, it is cited as it is in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;
1. Punishment prescribed in Articles 40 and 50 of the Criminal Act for the crime of violation of the Punishment of Tax Evaders Act (a punishment imposed on a crime of violation of the Punishment of Tax Evaders Act, the term of which is based on submission of a list of total tax invoices by customer and customer with heavier gross facts);
1. Optional penalty: