특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)방조
The defendant's appeal is dismissed.
1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below on the defendant (one hundred months of imprisonment, one year of suspended execution, and one billion won of fine) is too unreasonable.
2. The crime of this case committed by the Defendant is an act of aiding and abetting the Defendant to submit a list of the total tax invoices by purchase seller as if the Defendant supplied goods or provided services in charge of accounting affairs conducted by C, and the nature and method of the crime is very poor. The total supply value of the list of the total tax invoices by purchase seller is approximately KRW 24.3 billion. The total supply value of the false list of the total tax invoices by purchase seller is large amount of KRW 24.3 billion. The crime related to false tax invoices is a serious crime that seriously disturbs tax order by making it difficult for the State to impose and collect taxes, and damages the sound commercial order, and thus there is a need to strictly punish the Defendant, and the Defendant has a history of criminal punishment several times
On the other hand, the defendant's act of committing the crime of this case is against the defendant, and the crime of this case is against the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance, etc. of False Tax Invoice) and the concurrent crimes under the latter part of Article 37 of the Criminal Act, which are decided in the judgment of the court below.
위와 같은 사정들과 그 밖에 피고인의 나이, 성행, 환경, 범행의 동기, 수단과 결과, 범행 후의 정황 등 변론에 나타난 모든 양형조건 ◈ 법률상 처단형의 범위 징역 9월 ~ 3년 9월 및 벌금 1,219,206,802원 ~ 3,048,767,005원[허위 매입매출처별세금계산서합계표의 공급가액 합계액 24,390,136,048원에 부가가치세율(10%)을 적용하여 계산한 세액 2,439,013,604원의 2배 이상 5배 이하의 벌금(4,878,027,208원 이상 12,195,068,020원)의 법정형에서 법률상감경(1/2) 및 작량감경(1/2 을 한...