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(영문) 부산지방법원 2018.04.13 2017노4786

조세범처벌법위반

Text

The defendant's appeal is dismissed.

Reasons

1. The summary of the grounds for appeal (unfair sentencing) by the court below is too unreasonable. The punishment (amounting to KRW 10 million) imposed by the court below is too unreasonable.

2. In a case where there is no change in the conditions of sentencing compared with the first instance court, and where the sentencing of the first instance does not deviate from the reasonable scope of discretion, it is reasonable to respect such a case (see Supreme Court Decision 2015Do3260, Jul. 23, 2015, etc.). The fact that the Defendant recognized the instant crime and is against the Defendant is favorable to the Defendant.

However, the lower court appears to have determined the punishment in light of the favorable circumstances, and there is no change of circumstances that may be considered newly in the sentencing after the sentence of the lower judgment, and the Defendant has already been subject to criminal punishment three times for the same kind of crime, and other circumstances that form the conditions for the sentencing in the instant case, including the Defendant’s age, sex, environment, motive and circumstance of the crime, means and consequence of the crime, etc., it cannot be deemed unfair because the lower court’s punishment is too unreasonable.

The defendant's argument of sentencing is without merit.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is groundless.