조세범처벌법위반
All appeals by the Defendants and the Prosecutor are dismissed.
1. The gist of the grounds for appeal is the reasons for the appeal by the prosecutor that the punishment (for Defendant A, 2 years of suspended sentence of 8 months, community service hours, 80 hours of imprisonment; for Defendant B, a fine of 10 million won) set by the court of the original instance is too unreasonable due to the excessive uneasiness of the defendants, and that it is unfair due to excessive uneasiness in the appeal by the prosecutor.
2. Circumstances that make the judgment light: Defendant A led to a confession and reflect on a criminal act, and the criminal record does not have the same criminal record, and is only one minor fine of this kind.
The certificate that all of the imposed KRW 700 million was paid was submitted in the first instance.
The circumstances of heavy punishment: The defendants' liability for a crime of evading a large amount of tax is not against the law.
The court of the lower judgment rendered a sentence against the Defendants by taking account of the aforementioned various positive and negative circumstances.
In the first instance, the certificate is submitted in full, but it is only late after the payment is to be made as a matter of course, and it is difficult to say that there is a new reason to reduce punishment.
In addition, in full view of the various sentencing conditions stipulated in Article 51 of the Criminal Act, such as Defendant A’s age, sexual conduct, environment, motive, means and consequence of the commission of the crime, circumstances before and after the commission of the crime, and the size of Defendant B’s company, the lower court’s punishment against the Defendants is not too harsh, and thus, cannot be deemed unfair.
3. In conclusion, the grounds for appeal by the Defendants and the prosecutor are all unreasonable, and thus, they are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.