조세범처벌법위반
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not less than eight months.
However, for a period of two years from the date this judgment becomes final and conclusive.
1. The main point of the grounds for appeal is that the sentence imposed by the court below on the defendant (eight months of imprisonment, two years of suspended sentence, and 80 hours of community service) is too unreasonable.
2. We examine ex officio prior to the judgment on the grounds for ex officio appeal.
According to the records, the defendant was sentenced to 10 months of imprisonment for fraud, 2 years of suspended sentence, 80 hours of community service, and the appeal was dismissed on August 23, 2016, but the defendant's appeal was dismissed on February 7, 2017, and the judgment became final and conclusive. ② The defendant was sentenced to 2 years of imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Seoul Central District Court on July 13, 2017, and the Seoul High Court reversed the first trial on November 15, 2017, and sentenced the two years of imprisonment for a suspended sentence and the three years of suspended execution to November 23, 2017.
Crimes committed in the judgment of the court below are clear that they were committed prior to the day when each of the above judgments becomes final.
In accordance with Article 39(1) of the Criminal Act, the crime of fraud for which the judgment of the court below has become final and conclusive, and the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) shall be sentenced to punishment for the crime in the judgment of the court below in consideration of equity in the case where the crime in the judgment of the court below and the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) are concurrent crimes after Article 37 of the Criminal Act, and the crime
3. In conclusion, the judgment of the court below is reversed pursuant to Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the judgment below is reversed and it is again decided as follows.
【Grounds for another judgment】 Facts constituting a crime and summary of evidence recognized by the court and summary of the evidence are the first head of the original judgment.