beta
Text
The judgment below
The part against the defendant shall be reversed.
Defendant shall be punished by a fine of KRW 70,775,00.
Reasons
The summary of the grounds for appeal (e.g., a fine of KRW 141,550,00) sentenced by the court below is too unreasonable.
Judgment
Each of the crimes of this case was issued a false tax invoice prepared to supply 390,208,00 won in total over 44 times by the internal director A, who is the representative of the defendant, to 22 companies such as F, etc. including F, etc. in total in 1,877,371,000 won, without issuing a tax invoice. A false tax invoice prepared to supply 390,208,000 won in total over 42 times. A false invoice prepared to supply 198,854,00 won in total over 28 times is issued. The total amount of issuance of the false tax invoice of this case, the period and frequency of the crime, and even if it was impossible to refuse the demand for issuance of a false tax invoice to maintain transaction relations with the customer, the crime of this case was a crime causing serious harm to the national tax administration, which requires strict punishment.
However, in full view of all other circumstances, such as the Defendant’s environment, the motive and circumstance leading to the instant crime, and the circumstances before and after the instant crime, etc., the lower court’s punishment is too unreasonable, as it is too unreasonable, in light of the following circumstances: (a) the Defendant has no tax in arrears; and (b) the Defendant has paid all taxes exceeding KRW 500 million imposed on the Defendant before and after the Defendant was sentenced to the lower judgment after undergoing a tax investigation.
In conclusion, the defendant's appeal is reasonable, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and it is again decided as follows.
Criminal facts
The summary of the facts charged and the evidence of this case against the defendant is identical to the corresponding column of the judgment below, and thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.
Application of Statutes
1. Relevant provisions concerning facts constituting an offense;