beta
(영문) 제주지방법원 2019.07.04 2018노467

조세범처벌법위반

Text

Defendant

All appeals filed by A and prosecutor are dismissed.

Reasons

1. Defendant A appealed to the effect that the sentence imposed by the court below against Defendant A (one year of imprisonment and three years of suspended execution) is too unreasonable. However, in full view of all the sentencing conditions shown in the records and arguments of this case, it is not recognized that the sentence imposed by the court below against Defendant A is too unreasonable because it is too unreasonable for the court below to impose the sentence imposed on Defendant A for reasons as stated in its reasoning

Therefore, Defendant A’s appeal is without merit, and it is dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.

[However, Article 10 (3) 1 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act, in Part 3 of the judgment of the court below, are amended to Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 30 of the Criminal Act.

A. The summary of the grounds for appeal 1) In determining punishment for a violation of the Punishment of Tax Evaders Act, the lower court erred by misapprehending the legal doctrine on the increase in concurrent crimes, thereby adversely determining one punishment as to the issuance of a false tax invoice. 2) The sentence (fine 10 million won) imposed by the lower court on Defendant B Co., Ltd. is too uneasible and unreasonable.

B. Article 20 of the Punishment of Tax Evaders Act provides that "any person who commits an offense under Articles 3 through 6, 10, and 12 through 14 shall not apply to the person who commits an offense," and Article 18 of the Criminal Act provides that "if the representative of a corporation, or the agent, employee, or other worker of a corporation or an individual commits an offense under this Act in connection with the business of the corporation or the individual, not only shall such offender be punished, but also the corporation or the individual shall be punished by a fine under the relevant provisions."

In light of the above language of the Punishment of Tax Evaders Act,