특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
The judgment below
Defendant B, C Co., Ltd, E Co., Ltd., and limited partnership companies, and Defendant G.
1. Summary of grounds for appeal;
A. Defendant A, B Co., Ltd. (hereinafter “B”), C Co., Ltd. (hereinafter “D”), E Co., Ltd. (hereinafter “E”), Defendant A and I (hereinafter “AH”), as to the evasion part of compulsory execution by Defendant A and I, Defendant A and Z Co., Ltd. (hereinafter “AZ”) under the instant sales contract between the purchase price of KRW 5.5 billion and the Plaintiff Co., Ltd. (hereinafter “AZ”), at KRW 4,104,038,410, and the land price for down payment, intermediate payment, and access road site at KRW 4,104,038,410, and at KRW 3 parcels of State-owned land (hereinafter “AZ”), the appraisal price of which was 2,242,739,100, and KRW 100 million,000,000,000,0000 as income tax on the purchase of access land, may not be established if compulsory execution is no longer necessary.
Defendant A, the representative director of AH, requested AZ to settle the accounts of the remaining amount of the sales contract of this case several times. However, AZ sent a certificate of demand for payment of the remaining amount to the dead price, and received a provisional attachment order of the claim against the principal bank deposit claim of AH before the due date for payment of the remaining amount arrives.
Accordingly, AH had no choice but to be sold to AX Co., Ltd. (the representative director I, Defendant I, hereinafter “AX”), an affiliate company, to avoid financial pressure due to the provisional attachment of the instant claim.
In addition, AX spent much more amount than the sales amount of AH due to the price of goods and personnel expenses of AH.
In light of these circumstances, Defendant A and I conspired to evade the compulsory execution of this case.
subsection (b) of this section.
2) The punishment sentenced by the lower court to the above Defendants (Defendant A: 2 years of imprisonment, 3 years of suspended sentence, 420 million won, 420 million won, Defendant B, and D: each fine of KRW 10 million, Defendant E: fine of KRW 20 million, Defendant I: Imprisonment with prison labor for 6 months, and 2 years of suspended sentence) are too unreasonable.
B. Defendant G1).