특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
1. The judgment below is reversed.
2. The defendant shall be punished by imprisonment with prison labor for eight months;
3.Provided, That the period of one year from the date this judgment becomes final and conclusive.
1. The decision of the court below on the gist of the reasons for appeal (the imprisonment of three years and the fine of 1.25 billion won) is too unreasonable.
2. In the first instance trial, the prosecutor applied for changes in indictments against the defendant as stated below, and the judgment of the court below cannot be maintained as it changed the subject of the judgment following the permission of this court.
3. Thus, the judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the judgment below is reversed, and it is again decided as follows.
【 nor allow another person to register an enterprise with his/her name for the purpose of evading taxes on criminal facts or evading compulsory execution】
The Defendant, one’s husband, her husband, applied for the registration of a business operator in the name of the business operator due to bad credit standing, and consented to the lending of the business operator’s registration. On April 28, 2014, the Defendant registered the business operator in the name of “D resources” in the name of the Defendant at the racing tax office located in 339, 339, in Korean won on April 28, 2014.
Accordingly, the defendant allowed I to use the defendant's name for the purpose of tax evasion or compulsory execution.
Summary of Evidence
1. The defendant's oral statement in court;
2. Legal statement by the J as a witness of the political party;
3. Application of Acts and subordinate statutes to a written accusation and a report on termination of investigation;
1. Relevant provisions of the Act on the Punishment of Tax Evaders (amended by Act No. 13627, Dec. 29, 2015) and Article 11(2) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015)
2. The reason for sentencing under Article 62(1) of the Criminal Act (the conditions favorable to the reasons for sentencing as set forth below) is that the Defendant committed the instant crime to I, who is the husband of his father, for the purpose of evading taxes.