조세범처벌법위반
The defendant's appeal is dismissed.
1. The summary of the grounds for appeal is that the punishment (two years of suspended sentence of imprisonment for eight months, two years of suspended sentence of community service order, and 120 hours of community service order) determined by the court of the original instance is too unreasonable.
2. The judgment of the defendant seems to have led to the confession and reflect on the crime.
There is no previous conviction, and due to false sales, all of the corrected tax and notified tax amount were paid.
There is also a situation in which it is difficult to raise children alone.
However, since it harms the trust in the transparency and fairness of the collection of taxes, the criminal liability of the accused is not against the law.
The court of the court below rendered the sentence against the defendant by taking account of the aforementioned various positive and negative circumstances.
The judgment below
There is no new circumstance that can be considered in sentencing as a result of the sentence.
In addition, in full view of various sentencing conditions stipulated in Article 51 of the Criminal Act, such as the Defendant’s age, sex, environment, motive, means, and consequence of the commission of the crime, the circumstances before and after the commission of the crime, it shall not be deemed that the lower court’s punishment is too unreasonable.
3. Thus, the defendant's appeal is not reasonable, and the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act.