조세범처벌법위반
The judgment of the court below is reversed.
Defendant shall be punished by a fine of KRW 5,000,000.
The above fine shall not be paid by the defendant.
1. The lower court’s sentence (five million won in penalty) against the Defendant as to the summary of the grounds for appeal is deemed unreasonable.
2. We examine ex officio the grounds for appeal by the prosecutor ex officio before determining the grounds for appeal.
According to the records of this case, the Defendant was sentenced to eight months of imprisonment for fraud at the Cheongju District Court on July 21, 2017 and the above judgment became final and conclusive on September 30, 2017. As such, the crime of fraud for which judgment has already become final and conclusive as well as the crime of this case in relation to concurrent crimes after Article 37 of the Criminal Act, and after examining whether to reduce or exempt punishment in consideration of equity with cases where judgment is concurrently rendered pursuant to Article 39(1) of the Criminal Act, the lower judgment cannot be maintained in this respect.
3. The judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the prosecutor's improper argument of sentencing, and the judgment of the court below is reversed in entirety, and it is again decided as follows through pleading.
[Re-written judgment] The summary of facts constituting a crime and evidence recognized by this court is identical to the corresponding column of the judgment of the court below in addition to adding "The above judgment was finalized on July 21, 2017 after being sentenced by the Cheongju District Court to eight months of imprisonment for a crime of fraud at the Cheongju District Court on September 30, 2017," and "the status of acceptance by each individual" in the 6th sentence below, and "the status of acceptance by each individual" in the 6th sentence of the Criminal Procedure Act, respectively, and thus, it is cited as it is in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes committed;
1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;
1. Selection of an alternative fine for punishment;
1. Article 35 of the Criminal Act for aggravated repeated crimes;
1. Subsequent to Article 37 of the Criminal Act to treat concurrent crimes: Provided, That Article 39 (1) (limited to the above crime and fraud for which judgment has become final and conclusive on September 30, 2017);
1. Articles 70(1) and 69 of the Criminal Act to attract a workhouse.