(영문) 서울고등법원 2015.06.12 2015노174 | 리걸엔진

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(영문) 서울고등법원 2015.06.12 2015노174

특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)

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The defendant's appeal is dismissed.

Reasons

1. The main point of the grounds for appeal is that the lower court’s punishment (two years and six months of imprisonment, and fine of 3.1 billion won) is too unreasonable.

2. The circumstances favorable to the Defendant include: (a) the Defendant recognized the instant crime and divided the mistake; (b) the actual amount of profit acquired by the Defendant through the instant crime is not larger than the value of supply recorded falsely; and (c) the fine necessary to be imposed concurrently with imprisonment is large.

The crime of this case is a case in which the defendant submitted a false list of total tax invoices by seller and seller that he did not supply or receive goods. This act of the defendant seriously disturbs tax order by making it difficult for the State to impose and collect taxes, undermining tax justice by exceeding the burden to the general public, and undermining sound commercial transaction order by encouraging non-data transactions. The crime of this case is very poor, and the defendant led planned and organized non-data-free transactions, and the supply price entered in the tax invoice list reaches 30.8 billion won, which is disadvantageous to the defendant.

In full view of the above points and the defendant's age, character and conduct, environment, motive, means and consequence of the crime, various circumstances that are conditions for sentencing, such as circumstances after the crime, and the result of the application of sentencing guidelines by the Supreme Court Sentencing Committee, it cannot be deemed that the sentence imposed by the court below is too unreasonable.

This part of the defendant's assertion is without merit.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal by the defendant is groundless. It is so decided as per Disposition.

However, Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) stipulates that “Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012)” in 6-8 and 9 of the judgment of the court below is an erroneous entry. Thus, this is in accordance with

참조조문

-조세범 처벌법 제10조 제3항 제3호

-형사소송규칙 제25조

-형사소송법 제364조 제4항

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