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(영문) 서울북부지방법원 2016.07.14 2016노690
조세범처벌법위반
Text

The judgment of the court below is reversed.

Defendant shall be punished by a fine of five million won.

The above fine shall not be paid by the defendant.

Reasons

1. The sentencing of the lower court (an amount of five million won) on the summary of the grounds of appeal is too unreasonable.

2. According to the records of this case, on February 9, 2012, the Defendant was sentenced to one year of imprisonment with prison labor at the Seoul Eastern District Court on April 26, 2012 (hereinafter “final judgment”) and became final and conclusive. On October 11, 2013, this court was sentenced to two years of suspension of execution for a violation of the Illegal Check Control Act on June 19 of the same month (hereinafter “second final and conclusive judgment”), which became final and conclusive on November 7, 2014, by taking into account the case of violation of Article 3 of the Punishment of Tax Offenses Act at the Seoul Western District Court for a period of one year of suspension of execution and the case of violation of Article 4 of the Criminal Act on November 15, 2014 (hereinafter “final and conclusive judgment”) and the case of violation of Article 3 of the Criminal Act following the final and conclusive judgment which became final and conclusive on November 31, 2016, and each of the above final and conclusive judgment against the Defendant was deemed to be inconsistent with the final and conclusive judgment.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant's unfair argument of sentencing, and the following is again decided after pleading.

[Grounds for a new judgment] Criminal facts and summary of evidence recognized by this court and summary of evidence are criminal facts of the judgment below.

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