특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The defendant's appeal is dismissed.
1. The decision of the court below on the gist of the reasons for appeal (two years of imprisonment and fine 1.1 billion won) is too unreasonable.
In particular, it is unfair that the period of detention in the workhouse(20 million won converted into one day) is too unreasonable.
2. The Defendant, without any actual transaction, prepared and submitted a list of total tax invoices by customer and by seller.
This is a serious crime that disturbs the national tax collection order and seriously damages the tax justice, as well as damages the sound order of commercial transactions.
The total sum of the total sum of the tax invoices submitted by the defendant in falsity exceeds 10 billion won.
In addition, the defendant started the crime of this case before one year has passed since the parole period expired.
In full view of the above circumstances and the various factors of sentencing indicated in the records and arguments of this case, including the Defendant’s age, sexual conduct, environment, and circumstances before and after the commission of the crime, etc., considering the following factors: (a) the Defendant has led to the confession and reflect of all of the crimes of this case; and (b) the equity with the case of judgment at the same time as the case of fraud, etc. for which judgment has already become final and conclusive, the sentence imposed by the lower court is too unreasonable
In addition, considering the above various factors of sentencing and the amount of fine, it does not seem unfair because the period of detention in the workhouse as determined by the court below is too long as the period of detention in the workhouse is too long.
3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is groundless.