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(영문) 서울북부지방법원 2014.11.20 2014노1127
조세범처벌법위반등
Text

The defendant's appeal is dismissed.

Reasons

1. Summary of grounds for appeal;

A. Fact-finding 1) On August 23, 2010, the Defendant did not threaten the Victim H as stated in paragraph (2) of the criminal facts stated in the lower judgment, and there was no fact that the Defendant received KRW 10 million from the victim around August 23, 2010. (2) On November 16, 2012, 200 and November 30, 2012, the Defendant did not threaten the Victim as stated in paragraph (3) of the criminal facts in the lower judgment, and the Defendant did not receive KRW 6 million from N around November 16, 2012, and did not receive KRW 3 million from K around November 30, 2012.

B. The sentence imposed by the court below on the defendant (the fine of KRW 20 million and the fine of KRW 5 million) is too unreasonable.

2. Determination

A. In light of the spirit of the substantial direct and psychological principle adopted by the Korean Criminal Procedure Act to determine the assertion of mistake, unless there are special circumstances to deem that the first instance court clearly erred in the determination of the credibility of the statement made by a witness of the first instance, or in view of the results of the first instance court’s examination and the results of the additional examination of evidence by the time of closing argument in the appellate trial, maintaining the first instance court’s determination of the credibility of the statement made by a witness of the first instance court is clearly unfair, the appellate court shall respect the determination of the credibility of the

(See Supreme Court Decision 201Do5313 Decided June 14, 2012, etc.). A thorough examination of the evidence duly admitted and examined by the lower court based on the aforementioned legal doctrine is conducted on the following grounds: (a) the lower court directly finished the examination of evidence by following the procedures for the examination of the witness with respect to the victim H, witness K, F, L, andO; (b) and (c) the reasoning for the judgment on the Defendant’s assertion is specified in detail; (d) each of the witness H, K, and F’s statements, and some of the witness L andO’s statements by the lower court.

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