특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
The defendant's appeal is dismissed.
The summary of the grounds for appeal (unfair sentencing) In light of the various sentencing conditions of this case, the period of detention in a workhouse (the period of detention in a workhouse which is 50,000 won converted according to the conversion amount (the price per day) determined by the original judgment of the court below (the price per day) of the year of suspended execution of imprisonment with prison labor for three years and a fine of 850,000,000 won, shall be 50 days
It is too unreasonable to say that it is too unreasonable.
Judgment
Examining the various sentencing conditions of the instant case, the following are the circumstances favorable to the Defendant: (a) the Defendant appears to have committed the instant crime; (b) the Defendant faithfully committed a tax investigation related to the instant case; (c) the Defendant was punished by a fine on several occasions due to road violations and gambling crimes; (d) the Defendant was not subject to a punishment heavier than a suspended sentence, but there was no previous criminal record of the same crime; and (e) the economic situation does not seem to have been sufficiently sound.
However, the instant crime was committed by the Defendant, who operated D’s mutual cargo transport company, submitted 10% of the supply price as commission for the purpose of profit-making or for the issuance of false tax invoices without any actual transaction basis. From 2012 to December 31, 2017, in total, 477 false tax invoices equivalent to the supply price of KRW 3,372,384,979 in total, and in collusion with F from July 25, 2012 to January 25, 2018, 4,959,42,176 won in total to the government, and the Defendant, in light of the circumstances, period, frequency, and frequency of the instant crime, and the total amount of the supply price (8.3 billion won in total, 5 billion won in evidence acquired). In particular, the Defendant, in collusion with F, made an investigation into the amount of 5 billion won in total, and made an investigation into the amount of 6.5 billion won in total.