조세범처벌법위반
The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for not less than eight months.
1. In full view of the evidence presented by the prosecutor's office, the court below found the defendant not guilty on the ground that there is insufficient evidence to prove that the defendant supplied or received goods or services, but issued or received a tax invoice, which affected the conclusion of the judgment.
2. Determination
A. In a criminal trial, the conviction should be based on evidence with probative value that can lead a judge to feel true beyond a reasonable doubt. If there is no evidence to form a conviction, even if there is doubt that the defendant is guilty, it should be judged as the interest of the defendant. However, such doubt should not be formed by direct evidence, unless it violates the rules of experience and logic, and it can be formed by indirect evidence. Even if indirect evidence does not have full probative value as to the crime individually, if it is deemed that there is a comprehensive probative value that does not exist its own evidence in mutual relation, it can be acknowledged as criminal facts (see, e.g., Supreme Court Decision 2001Do4392, Nov. 27, 2001). On the other hand, in a criminal trial, there is no reasonable doubt that the degree of formation of a conviction for finding a guilty should be beyond the bounds of the principle of free evaluation of evidence to the extent that there is no reasonable doubt that it is beyond the bounds of the principle of free evaluation of evidence.
In this regard, the reasonable doubt in this context is not included in any question and incompetence.