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(영문) 부산지방법원 2014.05.16 2013노1920

조세범처벌법위반등

Text

The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

Reasons

1. Summary of grounds for appeal;

A. Since the Defendant did not sell free marine oil to E, the judgment of the court below which found the Defendant guilty of the facts charged in this case is erroneous in the misapprehension of facts.

B. The sentence of the judgment of the court below on unreasonable sentencing (one year of imprisonment, fine of 20,000,000 won) is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the court below and the court of first instance on the assertion of mistake of facts, the daily funds log prepared by H refers to the fact that E purchased free marine oil from the Defendant (in the daily funds log, it is written by the "J", the oil carrier owned by the Defendant), as shown in the facts charged in the instant case, and E refers to the fact that E purchased free marine oil from the Defendant from the investigation agency to the court of the court below, and H refers to the fact that E made a daily funds log of this case as it was known from the investigation agency to the court of the court below, and made a statement to the effect that E did not modify or modify it later. The daily funds log of this case is prepared by H for business convenience, and contains false contents in stating a large amount of funds flow over several years.

In light of the fact that it is difficult to see that E was fabricated after or after the fact, there is no reason to gather the defendant, and H also has no reason to make a false statement, E was in a pro-friendly relationship with the defendant, so it is less likely to make a statement that he purchased non-data from the defendant due to mistake, and the circumstance of seizure of daily cash daily information of this case can be trusted, and thus, the judgment of the court below convicting the defendant of the facts charged of this case in the same purport is acceptable, and it is erroneous.