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(영문) 서울고등법원 2019.01.30 2018노1852
특정범죄가중처벌등에관한법률위반(조세)등
Text

The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

Reasons

In light of the fact that, as of April 18, 2008, and June 2, 2008, payment from E or his representative T was made in close vicinity to each other, the following money was accurately recorded in the calculation basis of the pertinent revenue amount, and during the period from January 11, 2008 to September 2, 201, the statement of “ Qin” in the disbursement details of the account books for non-funds and the details of entry and withdrawal from the Defendant’s account in Q Bank account under the name of the Defendant are consistent, the content of the account books for such non-funds can be sufficiently reliable.

[Attachment 208-04-24-24 390,6027, 660*14% of total revenue amount, E (200,000,000 (enterprise entry- Q materials purchase), 140,390,00 C) 140,390,000 4/18 E-24 of total revenue amount, 3 related 2008-240, 207 3 related to 2008-27 50, 207 207 20, 208-230, 207 200, 208-10, 207 3 related to 20, 207 3 related to 20, 200-27 10, 205 20-10, 208 20-10, 200-4).

around April 24, 2008, the method of embezzlement on the date of entry in the books of accounts and the amount of 140,390,000 transaction amounts and the refund of the difference after appropriation, the difference after appropriation, and the refund of the difference after appropriation, around April 24, 2008, shall be 200,000 E small and medium E (340,390,00000) around May 27, 2008 and 100,000,000 E E (10,000,000,000 or above on June 23, 2008 around 208 and 30,30,000 E (110,000,000,0000 or above) and the Defendant shall submit the tax invoice of 20,0000 or more E (314,2038,237238,23728,208).

However, as seen earlier, the defendant is L, T, etc.

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