특정경제범죄가중처벌등에관한법률위반(사기)
The judgment of the court below is reversed.
Defendant shall be punished by imprisonment for a term of one year and six months.
1. Summary of grounds for appeal;
A. Prosecutor 1) misunderstanding of the facts, misunderstanding of the legal principle (the part not guilty as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, which is the primary charge) with respect to the national tax refund received by the Defendant, E has the right to receive the refund, and the Defendant has no legitimate right to receive the refund.
In addition, the defendant is obliged to notify the person in charge of national tax refund of the fact that he did not pay national taxes.
Therefore, since the defendant did not fulfill the duty of disclosure under the good faith principle and received the refund of national tax, it is recognized that there is a relation between the defendant's deception and the person related thereto.
2) The punishment sentenced by the lower court (two years of imprisonment) is too uneased and unfair.
B. The above punishment sentenced by the court below (unfair sentencing) is too unreasonable.
2. Determination
A. The Prosecutor’s misunderstanding of the facts and misapprehension of the legal principles 1) The summary of this part of the facts charged is that the Defendant received a notice of national tax refund to the effect that, by mistake of taxpayers’ computerized information, E would receive a total of KRW 512,320,810 (hereinafter “instant refund”) and additional dues for refund from the said High Tax Offices on December 2, 2014 (hereinafter “instant refund”). The fact is that: (a) the Defendant was issued a notice of national tax refund to the effect that (i) he did not pay the pertinent tax subject to refund; (ii) he did not have a legitimate right to receive the instant refund because he did not have any legitimate right to receive the refund from the person with the right to receive the refund; (iii) the Defendant presented the said notice to the staff in charge of financial business of G post offices belonging to the Republic of Korea, and (iv) obtained the said notice from the person in charge as a legitimate right to receive the refund, by deceiving KRW 512,320,810.
2) Determination A) In the event that a tax is evaded by deception or a tax is refunded or deducted by deception, the Punishment of Tax Evaders Act.