조세범처벌법위반
The defendant's appeal is dismissed.
1. Summary of grounds for appeal;
A. The Defendant, a partner of the Defendant, was merely issued or received a false tax invoice, and the Defendant was thought to be a normal transaction, and did not know the Defendant’s above act.
Nevertheless, the judgment of the court below which found all of the facts charged of this case guilty is erroneous by misunderstanding facts and affecting the conclusion of the judgment.
B. The sentence sentenced by the lower court (two years of suspended sentence in October) is too unreasonable.
2. Determination
A. The court below rejected the above assertion by the defendant and the defense counsel's assertion of mistake of facts identical to the grounds for appeal in detail. In full view of each evidence duly admitted and examined by the court below, it can be sufficiently recognized that the defendant issued or received false tax invoice with the knowledge that there is no normal transaction as stated in the judgment of the court below.
The judgment of the court below which rejected the defendant's assertion and sentenced guilty is just and there is an error of law that affected the conclusion of the judgment by misunderstanding facts.
subsection (b) of this section.
Therefore, the defendant's assertion of facts is without merit.
B. Although there are favorable circumstances such as the fact that the Defendant did not have any history of punishment for the same kind of crime, the “D” mainly operated by the networkJ, and the instant crime appears to have led by the networkJ, the instant crime was committed, which makes it difficult for the State to impose and collect taxes, and thus disturbs the tax order and damages the sound order of commercial transactions, and thus, its nature is not good. The total amount of the supply price of the false tax invoice issued is KRW 757,718,180,180, and the total amount of the supply price of the false tax invoice received is not specified as KRW 221,020,000, and the scope of the recommendation on the instant crime is specified in the sentencing guidelines of the Supreme Court.