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The judgment of the court below is reversed.
A defendant shall be punished by imprisonment for six months.
However, the above punishment shall be imposed for a period of two years from the date this judgment became final.
Reasons
1. The sentence imposed by the court below (six months of imprisonment) is too unreasonable, due to the summary of the grounds for appeal.
2. Although there are extenuating circumstances, such as the fact that the defendant's evaded tax amount due to the instant crime is considerably high to KRW 2.10 million, and that there is a serious harm to the appropriateness and fairness of the national tax administration intending to secure proper and smooth finances for the crime of tax evasion, and that there is a need for strict punishment. However, the defendant confessions and reflects the instant crime, the defendant has no record of criminal punishment heavier than suspended execution, and there is no record of punishment for the same crime, and the defendant has paid some of the evaded tax amount ( approximately KRW 1.18 million in total payment of capital gains tax) after the judgment of the court of first instance. The defendant expresses his intent to additionally pay, and appears to have the ability to pay the amount of tax to the defendant. The Supreme Court's recommendations on the sentencing guidelines for the instant crime [basic crime: general tax evasion type No. 1 (less than KRW 300 million), basic area] from October to the basic area]. The defendant's motive, motive, family relation, circumstances, and the record show that the Defendant's punishment was unfair.
3. The judgment below is reversed in accordance with Article 364(6) of the Criminal Procedure Act as the defendant's appeal is with merit, and the following decision is rendered after pleading.
Criminal facts
The summary of the facts charged and the summary of the evidence recognized by the court is identical to the facts charged and the summary of the evidence, and thus, it is citing them in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. The Act on January 1, 2010 on the Punishment of Tax Evaders in relation to the crime committed;