특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
All judgment of the court below shall be reversed.
A defendant shall be punished by imprisonment for a term of two years and a fine of eight hundred million won.
The defendant above.
The summary of the grounds for appeal (the first instance court: imprisonment with prison labor for a year and six months, fine for a fine of 80 million won, the suspension of the execution of imprisonment with prison labor for a period of two years, and the second instance: imprisonment with prison labor for a period of ten months) is too unreasonable.
Before determining the defendant's improper argument about sentencing, this paper examined ex officio.
The Court decided that each appeal case against the judgment of the court below will be consolidated and tried.
However, the judgment of the court below against the defendant should be sentenced to a single punishment as it constitutes concurrent crimes under the former part of Article 37 of the Criminal Act, so the judgment of the court below cannot be maintained any more.
As seen earlier, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the judgment below is reversed in entirety, and the following is again decided after pleading.
Criminal facts
The summary of the evidence and the facts charged by the defendant recognized by this court and the summary of the evidence are as shown in each corresponding column of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Relevant provisions of the Act on the Aggravated Punishment, etc. of Specific Crimes, Articles 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10(3)3 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act (integratedly, both imprisonment and fine are concurrently imposed), Articles 347(1) and 30 of the Criminal Act, respectively;
1. Article 35 of the Criminal Act for aggravated repeated crimes (as to the fraud of loans to full-time workers)
1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:
1. Aggravation of concurrent crimes with punishment prescribed in the former part of Article 37 of the Criminal Act, Article 38 (1) 2, and Article 50 of the same Act [Aggravated Punishment, etc. of Specific Crimes, the punishment of which is the most severe, shall be aggravated for concurrent crimes with punishment];
1. Article 53, Article 55(1)3, and Article 6 of the Criminal Act (the following grounds for sentencing) of the Act on Reduction of Small Quantity (the favorable circumstances among the reasons for sentencing).