특정범죄가중처벌등에관한법률위반(허위세금계산서교부등),조세범처벌법위반
2019Do15741 Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes
(b) Violation of the Punishment of Tax Evaders Act;
A
Defendant
Attorney Jin-Appellee, Man Byung-hee
Supreme Court Decision 2018Do14148 Decided June 27, 2019
Seoul High Court Decision 2019No1553 Decided October 17, 2019
January 9, 2020
The appeal is dismissed.
Of the judgment below, "Seoul High Court Decision 2017No2740 decided June 27, 2018" is "Seoul High Court Decision 2017-3791 decided August 29, 2018," and "Supreme Court Decision 2018Do1253 Decided November 29, 2018" is "Supreme Court Decision 2018Do1253 Decided June 27, 2019," respectively.
The lower court found the Defendant guilty of violating the Punishment of Tax Evaders Act among the facts charged in the instant case on the grounds stated in its reasoning. Examining the reasoning of the lower judgment in light of the relevant legal doctrine and evidence duly admitted, the lower court did not err in its judgment by misapprehending the legal doctrine on the “contestation” under Article 10(2) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) by misapprehending the bounds of the principle of free evaluation of evidence inconsistent with logical and empirical rules, or by misapprehending the legal doctrine on “contestation” as prescribed in Article 10(2) of the former Punishment of Tax Evaders Act. Therefore, the lower court’s appeal is dismissed, but the lower court’s judgment is erroneous
Justices Noh Jeong-hee
Chief Justice Park Sang-ok
Justices Noh Jeong-chul
Justices Kim In-bok