조세범처벌법위반
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for six months.
1. The main point of the grounds for appeal is that the sentence imposed by the court below (eight months of imprisonment) is too unreasonable.
2. In light of the substance, method, and result of the crime of this case, such as causing serious harm to the national tax administration, etc., the crime of this case committed by the defendant is deemed to be disadvantageous to the defendant. The total amount of false sales and purchase in this case reaches approximately KRW 2 billion, the defendant seems to have been deducted from value-added tax due to fraud or other unlawful acts, and the defendant's location after the prosecutor's investigation, and the escape and escape from the court of original trial, etc. are deemed to be disadvantageous to the defendant.
However, there is no circumstance to deem the Defendant as committing the instant crime in a systematic and planned manner for the purpose of profit-making, which does not seem to have committed the instant crime, and thus does not seem to constitute the so-called “data,” the purpose of tax evasion is to be clearly presumed, the Defendant’s family members want to have prior conviction at the time of committing the instant crime, the fact that there is no family member of the Defendant’s family, the fact that there is no family member of the same kind of criminal record at the time of the instant crime, the fact that there is no family member, the fact that there is no family member of the family, the fact that the instant workplace appears to have been closed, the instant workplace appears to have been closed, the Defendant’s age, character and behavior, intelligence and environment, the motive, means and consequence of the instant crime, the circumstances, criminal records, family relations, health conditions, etc. as indicated in the pleadings of the instant case, and other various circumstances that form the conditions for the instant sentencing, it is reasonable to recognize that the Defendant’s punishment imposed by the lower court is unreasonable, and thus, its allegation is justified.
3. Thus, the defendant's appeal is reasonable, and Article 364 of the Criminal Procedure Act is reasonable.