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Defendant
All appeals filed by A and prosecutor are dismissed.
Reasons
1. Summary of grounds for appeal;
A. Defendant A’s punishment (two years of suspended sentence for 8 months of imprisonment) is too unreasonable.
B. The prosecutor (as to Defendant B, Defendant B)’s sentence against Defendant B (as to the suspended sentence of KRW 8 million) is too uneased and unfair.
2. Determination
A. As to the Defendant’s assertion, all of the instant crimes are recognized and reflected, and there is no record of punishment exceeding the same kind of crime or fine.
The Defendant paid penalty tax, etc. through a revised report after the instant crime was committed.
However, it is necessary to strictly punish the act of receiving false tax invoices as an act that seriously undermines corporate accounting transparency and national tax order, and it is a large amount of money that receives false tax invoices in this case more than 60 million won in total.
In addition, there is no change in circumstances that are conditions for sentencing in the trial compared with the original judgment.
In full view of all such circumstances as the Defendant’s age, sexual conduct, environment, circumstances surrounding the crime, and circumstances after the crime, including these circumstances, the lower court’s punishment is only within the scope of reasonable discretion and is not deemed unfair because it is too unreasonable.
Therefore, Defendant A’s assertion cannot be accepted.
B. In comparison with the judgment of the court below on the prosecutor's assertion, there is no change in the conditions of sentencing at the court below, and the sentencing of the court below exceeded the reasonable scope of discretion.
In addition, considering the conditions of sentencing as indicated in the instant pleadings, such as the motive, means, and consequence of the crime, etc., the lower court’s punishment cannot be deemed unfair because it is too unfasible.
Therefore, prosecutor's assertion is not accepted.
3. In conclusion, the appeal by the defendant A and the prosecutor is without merit. Thus, Article 364 (4) of the Criminal Procedure Act is not applicable.