(영문) 부산지방법원 2015.09.22 2015노2098 | 리걸엔진

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(영문) 부산지방법원 2015.09.22 2015노2098

조세범처벌법위반등

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The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 15 million.

The above fine shall not be paid by the defendant.

Reasons

1. The summary of the grounds for appeal is too unreasonable that the penalty (including fine 26 million won and additional collection) imposed by the court below against the defendant is too unreasonable.

2. The determination of this case is that the defendant carried the duty-free oil equivalent to KRW 241 million in the market price into Korea by carrying out part of the duty-free oil supplied to a foreign vessel while operating the oil brokerage business and the oil supply business to a foreign vessel, and the defendant evades taxes of approximately KRW 22 million in the process, and the case is less than that of the crime period, size of smuggling and the amount of tax evaded.

However, in full view of the following factors: (a) the Defendant recognized all of the instant crimes; (b) the Defendant’s economic situation is not good; (c) the Defendant was a relatively small business entity; and (d) the Defendant was bound to inevitably leave to commit the instant crimes in the course of operating the said company; and (c) the Defendant’s children committed suicide in the instant case; and (d) other factors of sentencing as indicated in the instant pleadings, such as the Defendant’s character and conduct, environment, family relationship, motive and circumstance of the instant crime; and (e) the circumstances after committing the instant crime, the lower court’s punishment is somewhat unreasonable.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is reasonable, and the following decision is rendered after pleading

Criminal facts

The summary of the evidence and the criminal facts recognized by the court against the defendant and the summary of the evidence are as stated in each corresponding column of the judgment of the court below. Thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 4 (3) of the Punishment of Tax Evaders Act (the illegal distribution of duty-free oil), Articles 269 (2) 1, 241 (1) of the Customs Act (the point of import of duty-free oil) and the selection of fines for the crimes;

1. Each of the concurrent crimes:

참조조문

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