업무상배임등
All appeals by the Defendants and the Prosecutor are dismissed.
1. Summary of grounds for appeal;
A. The lower court’s sentence against the Defendants [the Defendants A 4 years of a suspended sentence of 2 years and 3 years of a suspended sentence of 3 years and 3 years of a suspended sentence of 1 year and 6 months, and Defendant C Co., Ltd. (hereinafter “Defendant C”).
Defendant D Co., Ltd. (hereinafter “Defendant D”)
(20 million won) is too unreasonable to impose a fine on a person.
The contents related to the transaction with the M company (hereinafter referred to as the "M") of the defendants are identical factual relations, and the facts charged have increased as legal evaluation has been conducted in duplicate for occupational breach of trust, violation of the Customs Act, and violation of the Foreign Trade Act. Therefore, the relation of the crime falls under ordinary competition, and it should be reflected in the sentencing.
B. In light of the fact that, as a result of the investigation of Defendant C conducted by the mid-term regional tax office, it is found that Defendant C’s artificial low price of Defendant C’s specially related party to Defendant C can be applied to the export of “unfair calculation book” under the Corporate Tax Act in light of the fact that: (a) mistake of facts and misapprehension of legal principles (defendant A and C); (b) mistake of facts as to the violation of the Customs Act due to price manipulation against the “E” corporation (hereinafter “E”) was incorporated into the middle of the transaction to export the Japanese AA corporation (hereinafter “A”); (c) but the export goods were directly entered into the warehouse of AA, etc.; and (d) there was no difference in the structure and reality of directly exporting the AA, etc.; and (e) there was no difference in the structure or reality of the export goods; and (e)
B) As to the misapprehension of the legal principle as to the violation of the Foreign Exchange Transactions Act due to the trading of unreported capital, Defendant A established, around July 2010, in the UK, the tax haven, the United Kingdom, the United Kingdom, the United Kingdom, M&A, and only the Chinese N&A, the subsidiary of Defendant C (hereinafter “N”).
The term “O”, an employee, is M.