Defendant

All appeals filed by B and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The punishment sentenced by the lower court (three months of imprisonment) is too unreasonable.

B. Each sentence sentenced by the prosecutor (as above, 10 months of imprisonment, 2 years of probation, 160 hours of community service, 20 hours of above) by the court below is too unfasible and unfair.

2. Determination

A. The grounds of appeal by the defendant B and the prosecutor are examined together.

The defendant reflects his mistake, the confessions of his perjury before the case of violation of the Punishment of Tax Evaders Act against A becomes final and conclusive, and the defendant was sentenced to two years of imprisonment and fine of 650,000,000 won on October 27, 2014 (such as issuance, etc. of false tax invoices) for the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes. The defendant must consider equity with the case of judgment concurrently with the above crime, the defendant's health status is not good, and the defendant has no record of being punished for the same kind of crime.

On the other hand, the crime of this case prevents a criminal from committing the crime of this case by asking the defendant A to make a statement as if the defendant was a criminal who had been a criminal, or demanding him/her to do so, and furthermore, it is necessary to punish the defendant strictly by hindering the State's proper criminal justice function due to the case of perjury.

In full view of the above circumstances and other circumstances, including the background of the instant crime, the Defendant’s age, environment, health conditions, and the circumstances after the instant crime, the sentence imposed by the lower court is too heavy or less.

shall not be deemed to exist.

B. The crime of violation of the Punishment of Tax Evaders Act committed by Defendant A is likely to obstruct the exercise of the State’s legitimate right to collect taxes and damage the tax justice, and the crime also needs to be strict to interfere with the State’s proper criminal justice by making it difficult to discover substantial truth.

However, the defendant reflects his mistake, and the defendant is recently.