특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The defendant's appeal is dismissed.
1. The summary of the grounds for appeal (unfair sentencing) is too unreasonable that the sentence imposed by the lower court on the Defendant (a sentence of one year, a suspended sentence of two years, a fine of 350 million won, or a fine of 1.1 million won converted from the date of one day when a fine is not paid) is too unreasonable.
2. The judgment of the Defendant recognized the crime and against the Defendant, and on May 14, 2014, the Defendant was sentenced to a suspended sentence of six months to a crime of violating the Punishment of Tax Evaders Act at the Suwon Flag Flag on May 14, 201, and the judgment was finalized on June 22 of the same month. The crime of this case is in the relation of concurrent crimes between the above crime for which the judgment became final and conclusive and the latter part of Article 37 of the Criminal Act, taking into account equity with the case where the crime of this case is concurrent crimes, and it seems that the benefits of the Defendant derived from the crime of this case are not significant and that the Criminal Act does not seem systematically
However, the act of issuing false tax invoices constitutes a serious crime that seriously impedes the exercise of the State’s legitimate right to collect taxes, which may encourage a large scale of non-data transaction, thereby undermining the sound order of commercial transactions. In this case, the amount of the crime is not small in excess of three billion won in issuing false tax invoices, and the Defendant was committed repeatedly from 2012 to 2014 in the crime of violation of the Punishment of Tax Evaders Act and the crime of this case, which became final and conclusive by the Defendant.
In full view of these circumstances and all of the sentencing conditions shown in the arguments in the instant case, including the scope of the recommended sentence according to the sentencing guidelines of the Supreme Court and the sentencing guidelines of the sentencing committee, the sentence imposed by the court below is not deemed unfair because the sentence imposed by the defendant is too large.
Therefore, the defendant's assertion is without merit.
3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit.