logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
텍스트 조절
arrow
arrow
(영문) 대전고등법원 2020.12.18 2020노249
조세범처벌법위반등
Text

The judgment below

The guilty part against the defendant shall be reversed.

Defendant 4 years of imprisonment and fine 2,50,000.

Reasons

1. The lower court found the Defendant not guilty on the grounds of each embezzlement, which is the primary charge of the case No. 2019Gohap230, and found the Defendant guilty on each fraud, which is the ancillary charge, and only the Defendant appealed on the ancillary charge that the lower court convicted.

If so, according to the principle of non-guilty appeal, the part on acquittal of the above reasons is also judged in the trial together with the guilty part. However, this part is already relieved of the object of trial from the object of attack and defense between the parties. Thus, this court cannot decide on this part.

(see, e.g., Supreme Court Decision 2004Do5014, Oct. 28, 2004). Therefore, the part not guilty on the above ground should be subject to the conclusion of the lower judgment, and the same shall not be re-determined in the trial.

2. Summary of grounds for appeal;

A. The Defendant did not return money to the victim AM, AO, and Q Co., Ltd. (hereinafter “victims”) on the wind that leads to the rapid escape of life, and did not intend to have the Defendant intentionally committed fraud.

Nevertheless, the judgment of the court below which judged that the defendant had obtained money from the victims by deceiving victims is erroneous.

B. The first-mentioned decision of the court below on the unfair sentencing 2019Gohap143

(b) Claim 1 and Claim 1 of the Decision 2019Gohap245

B. (1) Violation of each Punishment of Tax Evaders Act: Imprisonment with prison labor for three months and each other; imprisonment for five years and fines for 2,500,000,000) are too unreasonable.

3. We examine ex officio prior to the judgment on the grounds for appeal by the defendant for ex officio judgment.

A. With respect to the case No. 2019Dahap143 as indicated in the judgment below, the prosecutor’s amendment to the indictment was made in the trial of the court below, and on July 27, 2015, the document No. 1 in which the facts constituting the existing crime are stated ( Strategy).

arrow