특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The defendant's appeal is dismissed.
The summary of the grounds for appeal (unfair sentencing) In light of the various sentencing conditions in this case, the period of detention in a workhouse converted according to the conversion amount of KRW 2,000,000,000 (one day’s work price) determined by the original court, which was sentenced by the court below (two years of imprisonment and a fine of KRW 1,02,00,000,000,000,000
It is too unreasonable to say that it is too unreasonable.
Judgment
Examining the various sentencing conditions in the instant case, it is favorable for the Defendant to take account of the following: (a) the Defendant shows the attitude of recognizing and reflecting all the instant crimes; (b) the Defendant has no record of the same crime; (c) there is room to regard the Defendant as committing the instant crime in an economically difficult circumstance; (d) there is a lack of the Defendant’s family members having difficulties in preparing their livelihood; (b) the health status of the mother-child is not good; and (c) there is a good social relationship.
However, the instant crime was committed by the Defendant, who operated a cargo transport company with the trade name “C branch” and “D”, without any actual transaction or actual transaction, issued false tax invoices of an amount equivalent to KRW 5,063,62,891 in total from May 25, 2012 to January 25, 2017. From July 25, 2012 to January 25, 2017, 11 copies of the total tax invoices of KRW 5,063,62,891 in total from July 25, 2017 to January 25, 2017, the Defendant did not seriously undermine the order of the State’s commercial transaction, and thus, is extremely poor in light of the background, method, period, frequency, and number of times of the instant crime, and the amount of the supply value, and thus, the Defendant did not seriously undermine the order of the commercial transaction, and thus, did not encourage so.