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(영문) 수원지방법원 2018.04.19 2017노2027
조세범처벌법위반
Text

All appeals by the Defendants are dismissed.

Reasons

1. Summary of grounds for appeal;

A. Defendant A 1 (related to the gas station in the judgment of the court below) misunderstanding the facts (related to the gas station in the judgment of the court below) Defendant A does not have any public offering, participation, and actual operator of the gas station in E is F.

Nevertheless, without reasonable grounds, the court below rejected the legal statement of F and Q in accordance with the Defendant’s assertion and found the Defendant guilty on this part of the facts charged. The court below erred by misapprehending the facts and affecting the conclusion of the judgment.

2) The punishment sentenced by the lower court to the Defendant (the penalty amounting to KRW 40 million) is too unreasonable.

B. Defendant B and C’s punishment imposed by the lower court on the Defendants (the penalty amounting to KRW 30 million) is too unreasonable.

2. Determination

A. Determination on Defendant A’s assertion of mistake of facts 1) Defendant A and his defense counsel asserted to the same effect as the grounds for appeal, and the lower court acknowledged that Defendant A operated a gas station as indicated in this part of the facts charged.

The decision was determined.

2) Comprehensively taking account of the following circumstances acknowledged by the evidence duly admitted and investigated by the court below, the court below's decision to this effect is justified, and there is no error of misunderstanding of facts.

Therefore, the defendant A and the defense counsel's mistake is without merit.

① Defendant A, a criminal organization, operated several gas stations under the direction of AB, etc., two title executives, and left the organization in around 2008. At the time of withdrawal from the organization in around 2008, Defendant A agreed to operate some gas stations with the shares of Defendant A. On April 2010, Defendant A agreed to operate the gas stations. After the said agreement, Defendant A, B, or C was one of the gas stations with the operating rights (E gas stations) under the list of shares written by Q according to Defendant A, B, or C’s instructions.

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