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(영문) 대전지방법원 2019.10.24 2019노2115

조세범처벌법위반

Text

The defendant's appeal is dismissed.

Reasons

1. The summary of the grounds for appeal (e.g., the form of punishment) of the court below is too unreasonable, as the punishment of 4 months of imprisonment with prison labor for the crime No. 1 in the original judgment, 3 months of imprisonment with prison labor for the crime No. 2 in the original judgment, and 4 months of imprisonment with prison labor for the crime

2. Determination of sentencing is based on statutory penalty, discretionary determination that takes place within a reasonable and appropriate scope, taking into account the factors constituting conditions for sentencing prescribed in Article 51 of the Criminal Act.

However, considering the unique area of sentencing of the first instance court that is respected under the principle of trial priority and the principle of directness taken by our Criminal Procedure Act and the nature of the ex post facto review of the appellate court, it is reasonable to reverse the unfair judgment of the first instance court only in cases where it is deemed that the judgment of the first instance court exceeded the reasonable scope of discretion when comprehensively considering the conditions of sentencing in the course of the first instance sentencing review and the sentencing criteria, etc., or where it is deemed unfair to maintain the first instance sentencing as it is in full view of the materials newly discovered in the course of the appellate court’s sentencing review.

In the absence of such exceptional circumstances, it is desirable to respect the sentencing of the first instance court in the absence of such exceptional circumstances.

(see, e.g., Supreme Court en banc Decision 2015Do3260, Jul. 23, 2015). The lower court determined a punishment within a reasonable scope by fully taking into account all the circumstances regarding the sentencing of the Defendant, and there is no circumstance to newly consider in the trial. As such, even considering the circumstances asserted by the Defendant as the grounds for appeal, the lower court’s punishment is too unreasonable.

Therefore, the defendant's assertion of unfair sentencing is without merit.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.