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(영문) 대전지방법원 2017.09.07 2017노1882
조세범처벌법위반
Text

The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

Reasons

1. Summary of grounds for appeal;

A. In accordance with the main sentence of Article 23 of the Act on Special Cases concerning the Promotion, etc. of Lawsuits (hereinafter “Litigation Promotion”), the lower court, without the Defendant’s statement, rendered a judgment that found the Defendant guilty of the facts charged of this case, and rendered a judgment that found the Defendant guilty of the facts charged of this case, was unable to attend the trial of the lower court due to a cause not attributable to the Defendant. Therefore, the lower court’s judgment has the grounds for requesting a retrial

B. The sentence of the lower court’s unfair sentencing (one hundred months of imprisonment) is too unreasonable.

2. Determination as to the assertion that grounds for request for retrial exist

A. With respect to a case that does not constitute death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years, a trial may be conducted without a statement of the defendant, as prescribed by the rules of the Supreme Court, in cases where the whereabouts of the defendant cannot be confirmed even after six months have passed since the receipt of the report on impossibility of service to the defendant pursuant to Article 23 of the Litigation Promotion Act (hereinafter “Special Provisions”).

However, in a case where a defendant who was convicted pursuant to the special provisions of this case was not able to attend the trial due to a cause for which he cannot be held responsible, the defendant, etc. may request the first instance court to conduct a retrial within 14 days from the date on which he becomes aware of the fact that the judgment was made pursuant to Article 23-2 (1) of the Litigation Promotion Act (hereinafter “the retrial provisions of this case”). If the defendant, etc. failed to request a retrial within the above period due to a cause for which he cannot be held responsible, he may request the first instance court to conduct a retrial within 14 days from the date on which the cause ceases to exist.

As to the judgment of the court of first instance rendered guilty without a statement of the defendant pursuant to the special provisions of this case, the defendant may be held liable for the defendant or his agent without requesting a retrial pursuant to the provisions of this case.

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