(영문) 수원지방법원 2017.11.03 2017노484 | 리걸엔진

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(영문) 수원지방법원 2017.11.03 2017노484

조세범처벌법위반

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All of the appeals by prosecutors are dismissed.

Reasons

1. The summary of the grounds for appeal is unreasonable by the lower court’s sentence (Defendant A: imprisonment of 10 months; imprisonment of 2 years; community service order of 120 hours; Defendant B: fine of 20 million won).

2. Determination:

A. Defendant A’s crime of this case is that the Defendant issued or received a tax invoice without issuing or receiving it and the processed tax invoice, and it is also true that the nature of the crime is not less than that of the crime, but it is also necessary to strictly punish the Defendant when the supply price of the processed tax invoice and the processed tax invoice received by the Defendant reaches approximately KRW 1.1 billion in total.

However, taking into account the following circumstances: (a) the Defendant recognized the instant crime and divided his mistake; (b) the Defendant did not have any history of punishment for the same crime as the instant case; (c) equity in sentencing with G having accomplice relation; (d) the Defendant’s age, sexual conduct, environment, motive, means and consequence of the instant crime; and (e) other circumstances that conditions for sentencing as indicated in the record, such as the circumstances after the commission of the crime, do not seem to be unfair as the lower court’s punishment is too unfeasible.

B. In full view of the degree of offense A, a representative of the defendant, as shown in the record, the lower court’s sentence is too uneasible and unreasonable.

3. In conclusion, the prosecutor’s appeal is dismissed pursuant to Article 364(4) of the Criminal Procedure Act on the grounds that all of the appeals are without merit. It is so decided as per Disposition by the court below (Provided, That “331,648,450 won”, which is the sum of one set of the daily list of crimes in the case No. 3141 of the judgment below’s "criminal facts", shall be deemed to be “338,984,150 won,” and “31,267 won, which is the sum of the amounts listed in paragraph (2) of the criminal facts,” and “296,311,650 won, which is the sum of the amount listed in paragraph (2) of the criminal facts,” and “363,216,650 won,” and “50,000 won, more than the sum of the amount of tax purchase listed in paragraph (1) of the crime in the case No. 3453 of the judgment below,” and “50,00 won”.

유사 판례

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-의정부지방법원 고양지원 2017.01.26 2016고단3582

-대구지방법원 서부지원 2017.09.15 2017고단1777

-창원지방법원 밀양지원 2017.02.02 2016고단595