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(영문) 대구고등법원 2014.10.30 2013노666

특정범죄가중처벌등에관한법률위반(조세)등

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1. Of the original judgment of the first instance, the part concerning Defendant A and 2, 3, and 4 of the original judgment of the fourth instance, the order for compensation is dismissed.

Reasons

In light of the summary of the grounds for appeal (unfair form of punishment) Defendant A (hereinafter referred to as the judgment of the court below) and the circumstances leading to the Defendant to commit each of the crimes in this case, it is unfair that the court of the court below's sentencing (the first judgment of the court of the court of the court of the court of the court of the court below: two years: imprisonment, one year: imprisonment, three months: three months: imprisonment and eight months) is too unreasonable.

Defendant

In light of the fact that the defendant has no record of criminal punishment for the same kind of crime, the sentence of imprisonment (six months of imprisonment and one year of suspended execution) imposed by the court below against the defendant is too unreasonable.

In light of the suffering of the victim caused by this part of the crime by the prosecutor (the fourth judgment of the court below), the sentence of the court below against the defendant (the imprisonment of eight months) is too uneased and unfair.

Judgment

Defendant

The judgment of the court below on the part A shall be examined ex officio prior to the judgment on the grounds for appeal by the defendant and the prosecutor.

As to the judgment of the court below, the prosecutor appealed against the judgment of the court below and filed an appeal, and this court decided to hold a joint trial with each of the above appeal cases. Each of the offenses against the defendant in the judgment of the court of the court of the first instance and the judgment of the court of the second instance are concurrent offenses under the former part of Article 37 of the Criminal Act except for some of the offenses in the judgment of the court of the court of the first instance and the judgment of the court of the second instance, and a single punishment

In this respect, the judgment of the court below against the defendant can no longer be maintained.

Defendant

AJ part (the first judgment) The Defendant recognized the instant crime and divided his mistake in depth, and there are circumstances such as the fact that the amount of profit actually earned by the Defendant is minor due to the instant crime, and that the Defendant has no record of criminal punishment for the same crime.

On the other hand, the Defendant committed the instant crime together with Defendant A for one year.