특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
1. The part of the judgment of the court below against Defendant A is reversed.
2. Defendant A’s imprisonment for six months and a fine of five million won.
1. Summary of grounds for appeal;
A. The lower court sentenced the Defendants to the punishment [Defendant A: imprisonment with prison labor for six months; imprisonment with prison labor for one year; fine of five million won; and Defendant B (hereinafter “B”).
. : Fine of 10 million won is too unreasonable.
(B) The defendant argued that there was an error of misunderstanding of facts in the judgment of the court below, but all of the above arguments were withdrawn on the second trial of the court of first instance).
1) According to the evidence submitted by the prosecutor, including the details of tax investigation with respect to V, W, X, Y, Z, and account transaction with the prosecutor, the lower court found the Defendants guilty of this part of the facts charged, but found the Defendants not guilty of the above facts charged. The lower court erred by misunderstanding of facts or misunderstanding of legal principles. 2) The sentence imposed by the lower court on the Defendants is too unjustifiable and unreasonable.
2. Determination
A. According to the written judgment submitted by the ex officio judgment prosecutor on the guilty portion against Defendant A at the trial court, Defendant A was sentenced to six months of imprisonment with prison labor for perjury, etc. on June 4, 2015 and the judgment became final and conclusive on August 24, 2015. Defendant A’s crime of this case is in the concurrent relationship between the crime for which the judgment became final and the crime of this case under the latter part of Article 37 of the Criminal Act and the crime of this case under the latter part of Article 39(1) of the Criminal Act, a punishment is determined in consideration of equity in the case where the judgment is concurrently rendered pursuant to Article 39(1) of the Criminal Act. In this regard, the conviction portion against
B. Determination of mistake of facts or misapprehension of legal principles by prosecutor 1) Defendant A [Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax)] may not be provided with goods or services, nor may a person submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act.
Nevertheless, it is not appropriate.