조세범처벌법위반등
The defendant's appeal is dismissed.
1. In light of the fact that the defendant's main reason for appeal is economic difficulties, the defendant's passive participation in the crime, the latter part of Article 37 of the Criminal Act, the defendant's previous conviction and imprisonment without prison labor, the defendant's economic situation is not good, etc., the punishment of the court below (six months of imprisonment) is too unreasonable.
2. There are no special circumstances or changes in circumstances that may be newly considered after the pronouncement of the judgment below.
Article 37 of the Criminal Code is a single concurrent crime. It is reasonable to consider that it is a single concurrent crime.
However, the lower court’s punishment is too unreasonable in light of various sentencing conditions shown in the records and arguments of this case, including the fact that the Defendant’s name is not good by lending the name so that the Defendant can obtain economic benefits of 0 million won and make a false business registration, and that the amount of taxes evaded therefrom is very large, as well as the amount of taxes evaded.
3. In conclusion, the Defendant’s appeal is dismissed under Article 364(4) of the Criminal Procedure Act on the ground that it is without merit, and it is so decided as per Disposition (Article 70(4)6 and Article 19(5)4 of the Criminal Procedure Act on the ground that it is obvious that “Article 70(3)6 and Article 19(4)4” under Article 70(3)6 and Article 19(4)4 of the Criminal Procedure Act on the ground that the Defendant’s appeal is a clerical error under Article 25(1) of the Rules on the Criminal Procedure is correct ex officio pursuant to Article 25(1) of the said Rules.