조세범처벌법위반
The judgment of the court below is reversed.
The sentence of each sentence against the Defendants shall be suspended.
1. The summary of the grounds for appeal that the court below sentenced the Defendants to the punishment (a fine of 2.5 million won) is too unreasonable.
2. In full view of the following circumstances: (a) the Defendants are both aware of all the crimes; (b) the Defendants committed the instant crime in response to the request of the contractor F in order to receive the unpaid construction cost; (c) the Defendants committed the instant crime in response to the demand of the contractor F; (d) the Defendants did not have any profit acquired from the instant crime; (c) the Defendants paid all the value added tax imposed by the Defendants in relation to the instant crime; and (d) the Defendants did not have any criminal history other than fines; and (e) other circumstances, including Defendant A’s age, environment, sex behavior; (e) the process of the commission of the crime; and (e) the circumstances before and after the commission of the crime, which are conditions for sentencing
3. The judgment below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, as the defendants' appeal is with merit, and the following is again decided after pleading.
Criminal facts
The summary of the facts charged and the evidence admitted by the court as to the instant case is identical to the description of each corresponding column of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Relevant Article of the Act and the choice of punishment for the crime;
(a) Defendant A: Violation of Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of a tax invoice for non-transaction), Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice) and the selection of a fine, respectively;
B. Defendant B: Determination of each fine, under Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act (the issuance of a tax invoice without transaction), Articles 18 and 10(1)1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice) and each of the fines
1. The former part of Article 37 of the Criminal Act (Article 38(1)2 of the Criminal Act does not apply in accordance with Article 20 of the Punishment of Tax Evaders Act) for the aggravation of concurrent crimes.