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(영문) 서울고등법원 2018.08.08 2018노1297
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for ten months and by a fine of thirty thousand won.

The above fine shall be imposed on the defendant.

Reasons

1. Summary of grounds for appeal (misunderstanding of legal principles and improper sentencing)

A. It conforms to the legislative purport of the above provision, which is an aggravated provision, to interpret the term “for-profit purposes” as defined in Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “instant penal provision”), only when there is a purpose of acquiring active economic benefits.

Therefore, if the defendant, who operates a tenant company, did not refuse the proposal of the D which was in the superior position of the principal customer interest and committed the crime of this case for the purpose of passive defense in order to continue to maintain the existing transaction relationship, there is a profit-making purpose for the defendant.

shall not be deemed to exist.

B. The sentence sentenced by the lower court (2 years of suspended sentence and fine of 310 million won in 10 months) is too unreasonable.

2. We examine ex officio prior to the judgment on the grounds for ex officio appeal.

The Constitutional Court shall apply the amended provisions of Article 70(2) of the Criminal Act on October 26, 2017 to cases where a public prosecution is instituted for the first time after this Act enters into force.

Article 2(1) of the Addenda to the Criminal Act (Act No. 12575, May 14, 2014) stipulated in the above provision (amended by Act No. 12575, May 14, 201) declared that a crime committed prior to the enforcement of the Criminal Act (amended by Act No. 12575, May 14, 2014; hereinafter “amended Criminal Act”) was retroactively invalidated pursuant to Articles 75(6) and 47(3) of the Constitutional Court Act, which provides that Article 70(2) of the Addenda to the amended Criminal Act, which provides that the new provision of Article 70(2) of the amended Criminal Act, shall apply to the criminal acts committed prior to the enforcement of the Criminal Act (amended by Act No. 12575, May 14, 201).

Ultimately, Article 70(2) of the amended Criminal Act applies only to acts after May 14, 2014, which were the date of the enforcement of the said Act, and only Article 700 of the former Criminal Act (amended by Act No. 12575, May 14, 2014) can be applied to previous acts.

(b) the defendant;

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