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The judgment below
Part concerning Defendant B and C shall be reversed.
Defendant
C shall be punished by a fine of KRW 7,000,000.
Defendant .
Reasons
1. Scope of adjudication of this court;
A. The lower court rendered a not guilty verdict on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice, etc.), among the facts charged against Defendant A, on the grounds that the remaining violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice, etc.), which was found guilty, was found guilty
As to this, only Defendant A appealed on the ground of unfair sentencing against the guilty portion of the judgment of the court below. According to the principle of no appeal based on the principle of no appeal, the acquittal portion on the grounds of the judgment of the court below was also brought to the court of trial along with the guilty portion. However, this part should be deemed to have been in fact exempted from the object of an attack and defense between the parties. Accordingly, the conclusion of
Therefore, the scope of this court's trial against Defendant A shall be limited to the conviction of the judgment below.
B. In addition, with respect to the violation of the Punishment of Tax Evaders Act listed in the annexed list 5 2 through 16 among the charges against Defendant D Co., Ltd. (hereinafter “D”), the lower court rendered a judgment of innocence, and rendered a judgment of acquittal as to the violation of the annexed list 6 8 through 16, the annexed list 1 4 through 6, the annexed list 2 1 through 6, the annexed list 2 1 through 6, 9 through 12, the annexed list 3 1 through 6, the annexed list 5 1 and 6, the annexed list 6 1 through 7, the annexed list 6 1 through 7, and the remaining charges of violation of the Punishment of Tax Evaders Act.
As to this, Defendant D and the Prosecutor appealed from the judgment of the court below on the grounds of unfair sentencing, and did not appeal the acquittal and the acquittal part, the acquittal part of the judgment of the court below and the acquittal part were separated and finalized as they are.
Therefore, the scope of this Court's trial against Defendant D is out of the judgment of the court below.