조세범처벌법위반
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for six months.
1. Summary of grounds for appeal;
A. The sentence of imprisonment (10 months of imprisonment) imposed by the court below against the defendant is too unreasonable.
B. The prosecutor (unfair form of punishment)’s sentence imposed by the court below against the defendant is too uneasible and unfair.
2. Along with the Defendant’s assertion of judgment, the instant crime is deemed to be disadvantageous to the Defendant’s evasion of value-added tax and comprehensive income tax by omitting the sales return for a long time repeatedly and thus hindering the establishment of fair tax collection order. Such a crime of tax evasion is an offense causing serious harm to the appropriateness and fairness of the national tax administration in order to secure proper and smooth finances, and requires strict punishment. The Defendant’s evasion amount to KRW 14,712,00 of value-added tax, global income tax amount to KRW 258,050,00 of total income tax amount.
However, it appears that the defendant led to the confession of each of the crimes of this case and reflects his mistake; the defendant's family members and those of the defendant wanted to support the defendant on June 17, 2014; paid KRW 41,010,000,000 on June 30, 2014; submitted a plan to pay the amount of evaded tax; submitted a plan to pay the amount of delinquent tax in installments; the defendant had no criminal record of the same kind or suspension of execution, except criminal punishment for the crime of violation of the Road Traffic Act of 2001; the defendant had no criminal record of the same kind or suspension of execution; the defendant's family members and those of the defendant appear to have an opportunity to know about the punishment through detention for about three months; considering the circumstances that the defendant's family members and those of the defendant want to support the defendant; there is no family members who need not repeat the crime; the defendant's family members are more favorable to the defendant; and the defendant's age, character and behavior, and all other circumstances after the crime are considered unfair.