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The judgment of the court below is reversed.
Defendant
A shall be punished by a fine of 30,000,000 won, and Defendant B shall be punished by imprisonment of 8 months.
Reasons
1. The summary of the grounds for appeal (unfair sentencing) by the lower court (a fine of KRW 100 million in case of Defendant A and Defendant B: imprisonment of KRW 100 million in case of Defendant B) is too unreasonable.
2. As to the reasons for appeal by Defendant B, in that the Defendant’s judgment on the reasons for appeal was planned on a long-term basis through the borrowed account and the amount of tax evaded exceeds the total of KRW 200 million, the liability for the crime is not less than that of the Defendant.
However, the Defendant recognized the entire facts of the crime in the trial, and withdrawn the appeal against the tax imposition disposition.
Defendant paid the total amount of tax evaded.
Defendant has no previous conviction who is punished for the same kind of crime or sentenced to a fine exceeding the fine.
The defendant has been living in prison for a certain period of time to reflect.
In full view of the above circumstances, Defendant’s character and conduct and environment, motive, means and consequence of the crime, circumstances after the crime, and criminal records, etc., the lower court’s punishment is too heavy.
The decision is judged.
The appeal by the defendant shall be reasonable.
3. According to Article 276 of the Criminal Procedure Act, the defendant does not appear on the trial date. According to Articles 27 and 28 of the same Act, the representative of the corporation represents the litigation, and when there is no representative, the special representative appointed by the court will perform the duties of the representative.
If the defendant is a juristic person, he/she shall attend the meeting of the representative or special representative, and shall not open the meeting without his/her appearance.
However, if the defendant is a corporation under the proviso of Article 276 of the Criminal Procedure Act, a proxy other than the representative may be present, but Article 126 of the Regulation on Criminal Procedure must submit to the court a document proving the granting of the power of representation when the corporation intends to have a
The records of this case are examined.