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(영문) 수원지방법원 2013.09.12 2012노5843
조세범처벌법위반등
Text

Defendant

All appeals filed by the Defendants B and the Prosecutor are dismissed.

Reasons

1. Summary of grounds for appeal;

A. Although Defendant B (De facto Error) was not involved in the instant crime by Defendant A, the lower court found Defendant B guilty of the instant facts charged. In so doing, the lower court erred by misapprehending the facts and adversely affecting the conclusion of the judgment.

B. In light of the overall sentencing conditions in the instant case by the prosecutor, each sentence of the lower court (a fine of KRW 16.3 million for the Defendants A, Defendant B: a fine of KRW 15.85 million for the Defendants) against the Defendants is too uneased and unreasonable.

2. Determination

A. At least two defendants B’ assertion of misunderstanding of facts is not a legally required type of conspiracy in a co-offender relationship that is co-offenders who intend to commit a crime, but a direct or indirect implied communication of the co-offenders with respect to the joint execution is sufficient, and there is sufficient direct evidence to acknowledge it by the circumstantial facts and empirical rules, even if there is no direct evidence.

In addition, joint execution of a crime by conspiracy is not based on the premise that all accomplices realize the elements of a crime by themselves, and it is possible to cooperate with accomplices who conduct the realization act to strengthen their decision on the act. Whether it falls under it should be determined by comprehensively taking into account the degree of understanding the result of the act, the size of participation, intent to control the act, etc.

(2) In light of the above legal principles, Defendant B committed the instant crime jointly with Defendant A, taking into account the following circumstances revealed by evidence duly adopted and investigated by the lower court in light of the aforementioned legal principles. In so doing, Defendant B can be recognized as having committed the instant crime.

① Defendant A, the representative director of Company E (hereinafter referred to as “E”) from the prosecution to the court of the court below, is the sales performance to establish the rehabilitation plan under the E rehabilitation procedure.

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