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The judgment below
Of them, the part on Defendant B shall be reversed.
Defendant
B shall be punished by a fine of 50,000,000 won.
Defendant .
Reasons
1. Summary of grounds for appeal;
A. The sentence sentenced by the court below to the Defendants (the defendant A: 10 months of imprisonment, 2 years of suspended sentence, 15 million won of fine) is too unreasonable.
B. The above sentence imposed by the prosecutor by the court below on the defendants is too unfortunate and unfair.
2. The Defendants’ confessions of the instant crime and reflects the Defendants, the Defendants did not have any record of criminal punishment for the same kind of crime, the direct benefit from the tax evasion return to the workers who submitted the false donation receipt to the tax office, and the fact that the evaded tax can be imposed and collected to the workers who submitted the false donation receipt to the tax office is favorable to the Defendants.
On the other hand, the crime of this case committed by Defendant A, the representative of Defendant B, issued and issued a false receipt of donation amounting to KRW 1,754, 6,359,046,136 to workers for three years, and caused the workers to unlawfully receive the amount of labor income tax of KRW 1,050,930,064 in total. The crime of this case is highly serious and harmful to the appropriateness and fairness of the national tax administration intended to secure a smooth finances, and the loss of ordinary workers who are paying wage and salary income tax, etc. in good faith, and thus, it is necessary to strictly punish them. Defendant A received KRW 30,000,000 from the prosecutor's office in return for the issuance of false receipt of donation receipts, and Defendant A stated that the amount of profits acquired by the Defendants were paid to the employees under the crime of this case by giving a false receipt of donation and received the average amount of KRW 100,000,000 per year.
(Evidence Records No. 429 pages), and Defendant A shall use the false donation receipt of this case for a reasonable amount of working income tax.