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(영문) 부산지방법원 2017.11.16 2017노2011
조세범처벌법위반
Text

The defendant's appeal is dismissed.

Reasons

1. The decision of the court below on the gist of the grounds for appeal (the penalty amounting to KRW 12 million) is too unreasonable.

2. Where there is no change in the conditions of sentencing compared to the first instance court, and the sentencing of the first instance court does not deviate from the reasonable scope of discretion, it is reasonable to respect such a case (see Supreme Court Decision 2015Do3260, Jul. 23, 2015). The lower court, as indicated in its reasoning, determined the Defendant’s punishment by comprehensively taking into account the favorable circumstances and unfavorable circumstances for the Defendant.

The circumstances alleged by the Defendant on the grounds of appeal appear to have already been considered in the sentencing process of the lower court, and there is no new change in circumstances that could change the sentence of the lower court in the trial.

When comprehensively considering the conditions of sentencing, such as the Defendant’s environment, motive, means, and consequence, etc. as shown in the deliberation and arguments at the lower court and the party, and the scope of recommended sentences according to the sentencing guidelines, the lower court’s sentence may not be deemed to have exceeded the reasonable scope of discretion, or to be unfair because it is too unreasonable.

3. Accordingly, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.

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