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(영문) 서울고등법원 2019.09.27 2019노54

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등

Text

Of the judgment of the court of first instance, the part against the defendant and the remaining judgment of the court of first instance order.

Reasons

1. When an appeal against a judgment of conviction is filed, the confirmation of a compensation order shall be prevented, and the compensation order shall be transferred to the appellate court along with the defendant's case, even though there is no objection to the compensation order, so even though the defendant appealed only to the part of the defendant's case among the judgment of the court of appeal of the court of appeal of the court of appeal of the court of appeal of the court of appeal of the court below, even though the defendant did not appeal against the compensation order of the court of appeal of the court of appeal of the court of appeal of the court of appeal of the

However, the Defendant did not assert the grounds for appeal regarding the cited portion of the order for compensation by the judgment of the court below in Article 3, and there is no reason to revoke or change ex officio the cited portion of the order for compensation by the court below of the court below in Article 3. Thus, the cited portion of the order for compensation by the court of

Although the Defendant stated in the grounds of appeal on the judgment of the court of first instance that the lower court did not err by misapprehending the legal principles, the Defendant withdrawn the grounds of appeal on the first day of the trial, and asserted only unfair sentencing grounds.

The punishment sentenced by the original court (the first instance court: imprisonment with prison labor for one year and a fine of one billion won, the second instance court: imprisonment for two years, the third instance court: imprisonment with prison labor for eight months, and the fourth instance court: imprisonment with prison labor for three months, and the fifth instance court for a crime of two months, the second instance court's imprisonment for two years, and the second instance court's imprisonment for eight months, and the second instance court's imprisonment with prison labor for each crime of two months, the second instance court's order of 2018, the second instance court's order of 614)

2. The judgment of the court below was rendered, and the defendant appealed all of the judgment below.

This court has decided to concurrently examine each of the above appeals cases, and among the judgments of the court below in the second, fourth, and sixth judgment against the defendant and the judgment of the court below in the fifth decision, the respective offenses (the offenses committed before the confirmation date of the crime of violation of the Punishment of Tax Evaders Act, which became final and conclusive on November 3, 2017), first and third of the judgments of the court below and the fifth of the judgment of the court below.

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