(영문) 대전고등법원 2016.06.17 2016노54 | 리걸엔진

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(영문) 대전고등법원 2016.06.17 2016노54

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등

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The judgment of the court below is reversed.

Defendant

A Imprisonment with prison labor of one year and six months and fine of 900,000,000 won, Defendant B and C.

Reasons

1. Summary of grounds for appeal;

A. Defendant A1’s mistake of fact (J and I’s part on the part on the charge) paid a reasonable price, and received tax invoices from J and I by purchasing non-ferrous metals, etc., and made a normal tax return in accordance with such tax invoice, but the lower court found Defendant A1 guilty of this part of the facts charged. In so doing, the lower court erred by misapprehending the facts and adversely affecting the conclusion of the judgment.

2) The sentence of the lower court (two years and six months of imprisonment, four years of suspended execution, and a fine of KRW 700,000) that was unfair in sentencing is too unreasonable.

B. Prosecutor 1) The lower court acquitted Defendant 1 on this part of the facts charged, in full view of the fact-misunderstanding (the part concerning Defendant A’s acquittal on the grounds) R, S, and T, the part concerning R, S, and T appears to be complete materials, and W and X, which is S operator and T operator, stated at the investigative agency several times to the effect that this part of the facts charged is the most trade, but the lower court erred by misapprehending the fact that it was not guilty, thereby adversely affecting the conclusion of the judgment.

B) Even though the lower court found the Defendant guilty of this part of the facts charged in full view of the following facts: (a) the number of measured vehicle and the measurement vehicle number at the time of purchase in this part of the part concerning U and V, different from the measurement vehicle number at the time of sale; and (b) the AU, the representative of V, recognized the full-time data and sentenced to conviction, and became final and conclusive, the lower court erred by misapprehending

2) The lower court’s sentence against the Defendants (Defendant A: imprisonment of two and half years, 4 years of suspended sentence, 70 million won of fine, 20 million won of fine, 30 million won of fine) is deemed unfair and unfair.

2. Determination

A. As to the Defendant A’s assertion of mistake of facts, the Defendant also asserted the same purport in the lower court.

As to this, the lower court is based on the evidence in its reasoning.

유사 판례

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