(영문) 대전지방법원 2018.10.18 2018노1022 | 리걸엔진

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(영문) 대전지방법원 2018.10.18 2018노1022

지방세기본법위반

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The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

Reasons

1. Summary of grounds for appeal;

A. Prosecutor: The lower court’s sentence that is unfair in sentencing (exemption from punishment) is too uneasible and unfair.

B. Defendant: The Defendant was unaware of the fact that he was liable to pay local income tax until November 30, 2013.

However, the lower court determined that the Defendant did not pay KRW 150,456,660 of the local income tax without justifiable grounds.

As such, the court below erred by misunderstanding the facts and affecting the conclusion of the judgment.

2. Determination

A. As to the Defendant’s assertion of mistake of facts, the following circumstances acknowledged by the record are: ① the local income tax to be paid by the Defendant is a large amount of KRW 150,456,660, and ② the Defendant appears to have been fully aware of the fact that local income tax is imposed as he operated a stock company B from February 2009, the Defendant did not pay KRW 150,456,660, without justifiable grounds.

The court below is just, and there is no error by mistake of facts as alleged by the defendant.

B. As to the prosecutor’s improper assertion of sentencing, the defendant has no record of being punished for the same crime, and the crime of this case is in a concurrent relationship between the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the latter part of Article 37 of the Criminal Act, the principle of equity should also be considered

However, the Defendant, while making a vindication to the effect that he was unaware of the fact that he was required to pay local income tax, denies the end of the instant crime, and reached the total amount of KRW 150,456,660.

In addition, considering the character, conduct, circumstances, and results of the crime committed by the defendant, all of the sentencing conditions in the case, such as the circumstances after the crime, the sentence sentenced by the court below is too unfeasible and unfair.

3. If so, the prosecutor's appeal is reasonable, and Article 364 of the Criminal Procedure Act is applicable.

참조조문

-특정경제범죄 가중처벌 등에 관한 법률

-형법 제37조

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