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(영문) 대전지방법원 2014.05.22 2014노579
조세범처벌법위반
Text

Defendant

The appeal is dismissed.

Reasons

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor) of the original judgment is too unreasonable.

2. There are extenuating circumstances such as the fact that the Defendant recognized all of the instant crimes and reflected, and that the Defendant does not have the same criminal records.

However, the crime of this case is an unfavorable circumstance to the defendant, such as the fact that the defendant intentionally evades value-added tax and comprehensive income tax by excessively excessively stating the purchase amount or understating global income in the course of operating a logistics company, and that the crime is bad in terms of impeding the establishment of fair tax collection order, and that the amount of tax evaded by the defendant is a large amount of tax exceeding 420 million won, the defendant's criminal records are three times, the criminal records of the suspended sentence are one time, the criminal records of the suspended sentence are one time, and that there is no tax amount out of the amount of

The scope of the recommended sentence by the Sentencing Committee is from August to July 1: the tax crime group, the general tax evasion, the second type, the special person (no person), the basic area, the scope of recommendation (one to two months), and the second crime: the tax crime group, the general tax evasion, the first type, the special person (no person), the basic area, the basic area, the scope of recommendation (6-10 months of imprisonment), the number of concurrent crimes (one to one year of imprisonment), the number of concurrent crimes (one to seven months of imprisonment), and the other various sentencing conditions such as the defendant's age, character and behavior, the environment, the motive, the means and consequence of the crime, the circumstances before and after the crime, etc. are considered to be unfair.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is groundless. It is so decided as per Disposition.

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