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(영문) 수원지방법원 2018.11.26 2018노5181
조세범처벌법위반
Text

All appeals by the Defendants are dismissed.

Reasons

1. The summary of the grounds for appeal is unreasonable because each of the punishments against the Defendants (Defendant E and H: each of the fines of KRW 5 million, Defendant I: KRW 3 million) is too unreasonable.

2. In general, the Defendants appeared to have an attitude against the Defendants when they made their mistakes, and the Defendants did not have the same criminal record, etc. are favorable to each of the Defendants.

However, in the case of Defendant E, each of the crimes of this case was committed by lending the name of the enterpriser of the petroleum retail shop in order to avoid the above A's tax upon the request of the joint Defendant A in the original trial, so that A would be allowed to manufacture and sell fake petroleum products for a considerable period of time, and actually, the relevant petroleum retail shop was a major means for A's tax evasion. Defendant H and I conspired with A, etc. by directly manufacturing and selling fake petroleum products under the direction of each Party A, and Defendant H and I, etc. in collusion with Defendant H, thereby evading taxes of about KRW 55 million in total, and KRW 21 million in total, in light of the content of each of the crimes of this Defendants, the circumstances and methods of the crimes, and the size of the evaded amount of tax, etc., and thus, it seems that the relevant part of the evaded amount of tax has not been easily paid until now.

In light of the above favorable or unfavorable circumstances to the Defendants, and the age, sexual conduct, environment, and all other conditions of sentencing as indicated in the instant pleadings, the lower court does not seem to be unfair because each sentence imposed by the Defendants is too unreasonable.

Therefore, each of the above arguments by the Defendants is without merit.

3. In conclusion, the Defendants’ appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, since all of the appeals by the Defendants are without merit. It is so decided as per Disposition.

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