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(영문) 대법원 2020.1.9. 선고 2019도15741 판결
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등),조세범처벌법위반
Cases

2019Do15741 Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes

(b) Violation of the Punishment of Tax Evaders Act;

Defendant

A

Appellant

Defendant

Defense Counsel

Attorney Jin-Appellee, Man Byung-hee

Judgment of remand

Supreme Court Decision 2018Do14148 Decided June 27, 2019

The judgment below

Seoul High Court Decision 2019No1553 Decided October 17, 2019

Imposition of Judgment

January 9, 2020

Text

The appeal is dismissed.

Of the judgment below, "Seoul High Court Decision 2017No2740 decided June 27, 2018" is "Seoul High Court Decision 2017-3791 decided August 29, 2018," and "Supreme Court Decision 2018Do1253 Decided November 29, 2018" is "Supreme Court Decision 2018Do1253 Decided June 27, 2019," respectively.

Reasons

The lower court found the Defendant guilty of violating the Punishment of Tax Evaders Act among the facts charged in the instant case on the grounds stated in its reasoning. Examining the reasoning of the lower judgment in light of the relevant legal doctrine and evidence duly admitted, the lower court did not err in its judgment by misapprehending the legal doctrine on the “contestation” under Article 10(2) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) by misapprehending the bounds of the principle of free evaluation of evidence inconsistent with logical and empirical rules, or by misapprehending the legal doctrine on “contestation” as prescribed in Article 10(2) of the former Punishment of Tax Evaders Act. Therefore, the lower court’s appeal is dismissed, but the lower court’s judgment is erroneous

Judges

Justices Noh Jeong-hee

Chief Justice Park Sang-ok

Justices Noh Jeong-chul

Justices Kim In-bok

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