조세범처벌법위반
The defendant's appeal is dismissed.
1. The summary of the grounds for appeal is too unreasonable in light of the following: (a) the Defendant committed each of the instant crimes because it is difficult for a vessel processing collaborative company to operate due to the invasion of the domestic shipbuilding competition; (b) the Defendant led to the confession and reflect of the Defendant; and (c) the Defendant paid the tax imposed as a result of the instant crime, i.e., the penalty of a fine (20 million won) imposed by the lower court is too unreasonable.
2. Taking into account the circumstances alleged by the Defendant, each of the instant crimes is a crime of violating the Punishment of Tax Evaders Act, such as: (a) the Defendant, even though he was not provided with goods or services by D companies when operating the vessel bus processing company C; (b) the Defendant was issued a false tax invoice in an amount equivalent to KRW 632 million in total; (c) the Defendant submitted a false list of total tax invoices by purchaser based on the aforementioned false tax invoice in the form of through tax evasion; (d) the crime of violating the Punishment of Tax Evaders Act, such as obtaining a false tax invoice or submitting a false list of total tax invoices to the tax offices; and (e) the crime of violating the Punishment of Tax Evaders Act, such as disturbing the sound commercial order and causing serious harm to the national tax administration. The Defendant, through each of the instant crimes, unfairly deducted taxing KRW 63 million in total from value-added taxes on January 201; and (e) the Defendant’s character, conduct and environment of each of the instant crimes; and (e) the background and consequence of each of each of each of each of the instant crimes, circumstances after the crime, cannot be justified.
3. In conclusion, the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.