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1. The judgment of the lower court and the second instance judgment, each of the convictions against Defendant A and B shall be reversed.
Defendant
A. Imprisonment.
Reasons
1. Of the facts charged, the second instance judgment on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) against the Defendants was pronounced not guilty. The Defendants only appealed on the conviction part among the first instance judgment on the second instance judgment, but did not appeal by the public prosecutor. Thus, the part of the second instance judgment on the non-guilty part is separately determined and does not fall under the scope of the party members
2. Summary of grounds for appeal;
A. The punishment of the lower court (the first instance court: imprisonment of 2 years and 6 months; fine of 3.6 billion won; fine of 2 billion won: imprisonment of 2 years and 3.6 billion won; fine of 2 years and fine of 3.7 billion won) is too unreasonable.
B. Defendant B (MO) 2. Defendant B (MO) and 2. The facts constituting the crime of the lower judgment are as follows: BA (hereinafter “BA”).
2) Each court below’s punishment (the first instance court’s punishment: 1 year and 6 months, 1.7 billion won, 1 year and 6 months, 2 billion won, 3.7 billion won, and 3.7 billion won) in the name of false seller or seller is too unreasonable.
C. Defendant AW (De facto Errors and unreasonable sentencing) 1) only lent the name of the representative to Defendant A in the establishment and operation of BA, and there was no electronic tax invoice issued in the name of BA, and Defendant AW did not know that the tax invoice issued by BA was false. Thus, Defendant AW cannot be deemed to have conspiredd or participated in the crime of submitting a list of false sales and purchase tax invoices in the name of BA. 2. 2. The lower court’s punishment (one year and six months of imprisonment, and fine 2.5 billion won) is too unreasonable.
The prosecutor (the first decision of the lower court on the grounds that each sentence on Defendant A and B is too unhued and unfair) is unfair.
3. Determination
A. Prior to the judgment on the grounds for appeal of unfair sentencing on Defendant A, B, and Prosecutor A, prior to the judgment on the grounds for appeal of unfair sentencing on each of the judgment of the lower court, Defendant A, B, and the Prosecutor decided to concurrently examine the appeal cases of each of the lower judgment on Defendant A and B, and each of the lower judgment on Defendant A and B.