(영문) 창원지방법원 2017.05.31 2016노3090 | 리걸엔진

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Reasons

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줄 간격

자간(%)

(영문) 창원지방법원 2017.05.31 2016노3090

조세범처벌법위반등

Text

Defendant

The appeal by the prosecutor is dismissed.

Reasons

The court below rendered a sentence considering the following factors: (a) the defendant issued a false tax invoice in return for the amount equivalent to value added tax and consideration; (b) the defendant agreed with the victims of the crime of fraud; and (c) the defendant has no record of committing a crime exceeding the fine; and (d) the sentencing conditions, such as the defendant's age, sexual conduct, family relationship, family environment; (b) motive and means of the crime; and (c) the recommended punishment for the crime that set the sentencing guidelines.

The appellate court, compared to the first instance court, has no change in the conditions of sentencing, and the first instance sentencing does not deviate from the reasonable scope of discretion, it is reasonable to respect the first instance sentencing judgment.

The above conditions of sentencing have changed significantly in the trial.

It is difficult to see that the Defendant issued a false tax invoice amounting to KRW 800,000,000, which is the total supply value, and acquired a large amount equivalent to KRW 78,000 from three victims, and committed various types of crimes, including the Defendant’s fraud, and the Defendant did not attend the trial of the lower court several times, and on the other hand, the Defendant appears to have complied with the order to take measures to dispose of waste of waste packaging materials for the reasons of appeal, and it is difficult to see that the lower court’s punishment is excessively light or unreasonable.

Therefore, the defendant and the prosecutor's argument are without merit.

In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and the appeal is dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition (Article 364 (4) of the Criminal Procedure Act: Provided, That in the application of the law of the court below, the "the pertinent provision of the law concerning the crime 1. criminal facts" shall be dismissed as "the pertinent provision of the law and choice of punishment for the crime 1.

Article 10 (3) 1 of the Punishment of Tax Evaders Act (False Account Statement)

참조조문

-조세범 처벌법 제10조 제3항 제1호

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