조세범처벌법위반등
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for seven months.
1. The punishment of the original judgment against the accused of the gist of the grounds for appeal is too unreasonable.
2. The judgment does not state the amount of damage to the victims of the instant fraud, the sum of supply values of the false tax invoice issued is considerably large, and the defendant has a unfavorable condition against the defendant who has escaped abroad for a considerable period of time, but the defendant appears to have recognized and reflected his mistake, and the victim M does not want punishment against the defendant in the court below, and the victim M does not want punishment against the defendant in the court below, and in comprehensive consideration of the sentencing conditions stated in the instant argument, such as the defendant's age, character and behavior, motive, means and consequence, and the circumstances after the crime, etc., the sentence against the defendant is somewhat inappropriate.
3. The judgment below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is justified.
Criminal facts
The summary of the evidence and criminal facts against the defendant recognized by the court and the summary of the evidence are the same as the corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Article 11-2 (4) of the former Punishment of Tax Evaders Act (amended by Act No. 7321, Dec. 31, 2004; hereinafter the same shall apply) and Article 347 (1) of the Criminal Act (amended by Act No. 7321, Dec. 31, 2004; hereinafter the same shall apply) concerning the crime;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;