특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The judgment below
Of them, the part against Defendant A shall be reversed.
Defendant
A shall be punished by imprisonment for two years.
However, the defendant.
1. Of the facts charged against Defendant Rehabilitation Company B (hereinafter “Defendant B”), the lower court rendered a judgment of conviction as to the violation of the Punishment of Tax Evaders Act of each of the tax offenses listed in the separate sheet No. 1-1, No. 339 through No. 575 in the separate sheet No. 1 in the facts charged against Defendant Rehabilitation Company B (hereinafter “Defendant B”), and No. 61 through No. 77 in the separate sheet No. 1 in the judgment of the lower court, and No. 1-1 in the separate sheet No. 2 in the separate sheet No. 1 in the judgment of the lower court, and each of the offenses listed in the separate sheet No. 2 in the separate sheet No. 1-1 in the separate sheet No. 47 through No. 60 in the judgment of the lower court.
As to this, Defendant B, among the judgment below on conviction, appealed on the ground of unfair sentencing, and the prosecutor did not appeal.
Therefore, since the judgment of the court below against Defendant B became final and conclusive separately from the acquittal part for which the above defendant and the prosecutor did not appeal, the scope of this court's judgment against Defendant B is limited to the conviction part against the above defendant.
2. The summary of the grounds for appeal (e.g., a two-year suspended sentence; a fine of 2.2 billion won; and a fine of 100 million won) imposed by the lower court (a two-year suspended sentence; a fine of 100 million won) is too unreasonable.
3. Determination
A. Prior to the judgment on the grounds of appeal by the authority of the Defendant A (change of indictment), as to the Defendant’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) among the facts charged against the Defendant in the trial, the prosecutor applied for the amendment of indictment to the effect that the Defendant changed the same as the facts stated in paragraph (1) of “criminal facts” among the following judgment: (a) the court permitted the amendment, which led to the change of the subject matter of the judgment on this part, the lower court’s judgment against the Defendant was no longer maintained.
Written indictment.