조세범처벌법위반
The judgment of the court below is reversed.
Defendant shall be punished by a fine of KRW 2,000,000.
The above fine shall not be paid by the defendant.
1. Summary of grounds for appeal;
A. In light of the overall sentencing conditions of the defendant, the sentence of the court below (the fine of KRW 3,000,000) is too unreasonable.
B. In light of all the sentencing conditions of the prosecutor, the sentence of the lower court is too unfasible and unfair.
2. Prior to the determination on the grounds for appeal ex officio, the criminal subject of the crime of tax evasion in Article 3 subparag. 9 of the Punishment of Tax Evaders Act is a taxpayer under Article 2 subparag. 9 of the Framework Act on National Taxes, a legal person under Article 18 of the Punishment of Tax Evaders Act, a representative of a corporation or an individual, an agent, an employee, or any other employee. A person who does not have such status is merely a co-offender in tax evasion, and cannot be the subject of tax evasion independently. In a case where a person liable for tax payment evades tax in collusion with each other, the number of such crimes constitutes one crime for each taxpayer, and it does not constitute one crime by combining them.
(See Supreme Court Decision 2007Do11258 Decided April 24, 2008, etc.). In the case of the crime of this case where the Defendant issued false donation receipts to 65 workers, such as E, to have them evade labor income tax, the subject of tax evasion is each worker who is a taxpayer, and thus, the subject of tax evasion is the taxpayer. Since the Defendant is a co-offender who processed the tax evasion of each worker, the crime of the Punishment of Tax Evaders Act is established by each worker, and the Defendant is a co-offender who committed the crime of the crime of the Punishment of Tax Evaders Act. Thus, the lower court erred by misapprehending the legal doctrine that affected the judgment by treating it as a single crime.
3. Therefore, the judgment of the court below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act without examining the defendant and prosecutor's allegation of unfair sentencing, and the judgment below is again decided as follows after pleading.
Criminal facts
(b).