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The judgment of the court below is reversed.
Defendant shall be punished by a fine of KRW 6,000,000.
The above fine shall be reasonable for the defendant.
Reasons
1. The summary of the grounds for appeal is unreasonable because the penalty (a fine of KRW 10 million) pronounced by the court below is too unreasonable.
2. The lower court’s sentence seems to be unreasonable in light of the following circumstances: (a) the amount of the tax invoice issued or falsely issued by the Defendant Company exceeds KRW 1,90,000,000; (b) there are circumstances that may be considered in the course of committing the instant crime; and (c) other circumstances that form the conditions for sentencing specified in the instant argument.
3. As such, the defendant's appeal is with merit. Thus, the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and the following judgment is rendered again.
In other words, the facts constituting a crime and the summary of the evidence recognized by the court as stated in the reasoning of the judgment below are the same as stated in each corresponding column of the reasoning of the judgment below. Thus, it is cited in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Article 18 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply); Article 10(2)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply); Article 10(3)1 of the former Punishment of Tax Evaders Act (the issuance of a false tax invoice);
1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the former Punishment of Tax Evaders Act (the provisions on restricted aggravation of concurrent crimes concerning fines under Article 38 (1) 2 of the Criminal Act shall not apply, but the fine shall be determined separately for each crime and added up);
1. The sentencing of Article 334(1) of the Criminal Procedure Act prior to the sentencing of the provisional payment order shall be determined as ordered in consideration of the various circumstances as seen earlier.