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(영문) 부산지방법원 2014.12.05 2014노2902
조세범처벌법위반
Text

The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months and a fine of five million won.

The above fine shall be imposed on the defendant.

Reasons

1. The summary of the grounds for appeal is too unreasonable that the punishment of the original judgment (limited to imprisonment for eight months, two years of suspended execution, and fine of ten million won) is too unreasonable.

2. According to the judgment on the grounds for appeal by the defendant, prior to the judgment on the grounds for appeal by the defendant, the defendant was examined on August 24, 2010, and the records, the defendant was sentenced to a suspended sentence of two years for a violation of the Specialized Credit Financial Business Act at the Busan District Court, which became final and conclusive on September 1, 2010, and the defendant was sentenced to imprisonment with prison labor for a violation of the Specialized Credit Financial Business Act at the Busan District Court on April 24, 2014, and the above judgment became final and conclusive on October 30, 2014. Since each of the crimes against the defendant is related to each of the crimes against which each of the above judgments became final and conclusive and the concurrent crimes under the latter part of Article 37 of the Criminal Act, the judgment of the court below is not exempt from reversal in this respect.

3. As above, the judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act, and the judgment below is ruled as follows.

Criminal facts

The summary of the facts charged by this court and the summary of the evidence are as follows: "The defendant" in the column of the criminal records in Section 2 of the judgment of the court below and " February 16, 2012" inserted "the above judgment is finalized on August 24, 2010 after being sentenced to two years of suspension of execution for the violation of the Specialized Credit Finance Business Act at the Busan District Court for the violation of the Specialized Credit Finance Business Act" and "the final judgment was finalized on September 1, 2010" in the last part "," and "the above judgment was finalized on April 24, 2014 after being sentenced to one year of imprisonment for the violation of the Specialized Credit Finance Business Act at the Busan District Court for the violation of the Specialized Credit Finance Business Act at the Busan District Court for the first time on October 30, 2014," and the summary of the evidence is the same as the corresponding column of the judgment of the court below, and it is cited as it is in accordance with Article 369

Application of Statutes

1. Criminal facts;

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