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(영문) 창원지방법원 2018.08.08 2018노1059
조세범처벌법위반
Text

All appeals filed by the prosecutor against the Defendants are dismissed.

Reasons

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (for Defendant A, 10 months of imprisonment, 2 years of suspended execution, 120 hours of community service, and 10,000 won of fine: 10,000 won of fine) is too unfasible and unreasonable.

2. The judgment below rendered a sentence in consideration of various sentencing conditions indicated in the records and arguments of this case, such as Defendant A’s age, sexual conduct, environment, motive and means of the crime, circumstances after the crime, etc., in light of the favorable circumstances that the Defendants committed the crime in this case, and the Defendants seem to have little benefits from the crime in this case, Defendant A did not have been punished for the same kind of crime, Defendant A did not have any previous conviction in depth while making a confession, and it is hard to pay the evaded tax amount in the future. In light of the favorable circumstances, Defendant continuously and repeatedly committed the crime for a long time, Defendant committed the crime, the size of the evaded tax, and the collection or payment of the evaded tax amount was not made.

The grounds for unfair sentencing (the Defendants’ nature of the offense, poorness, necessity of strict punishment, etc.) alleged by the prosecutor are shown to have been sufficiently considered in determining the sentence against the Defendant by the lower court, and otherwise, the above conditions of sentencing have changed.

If there are no circumstances to see the above sentencing conditions, and considering the fact that Defendant A paid an additional amount of evaded tax after the decision of the court below, the sentence of the court below is reasonable within the reasonable scope of discretion.

The prosecutor's assertion is without merit.

3. The appeal against the Defendants by the prosecutor of the conclusion is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.

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