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Defendant
All appeals by prosecutors are dismissed.
Reasons
1. Summary of grounds for appeal;
A. The sentence imposed by the lower court on the Defendant (two years of imprisonment and a fine of KRW 1.7 billion) is too unreasonable.
B. The sentence imposed by the prosecutor by the court below is too uneasible and unfair.
2. The crime of this case is established by the defendant in collusion with C, and thereafter, the defendant evades a large amount of value-added tax in such a way as to discontinue the above wide carbon business without paying the value-added tax received from the customer by pretending that the wide coal business supplied scrap goods to the customer. In the process, a large amount of false tax invoices are issued, a false list of tax invoices by customer is prepared, and a false list of tax invoices by customer is submitted to the tax office in the process, and as if the defendant did not have the intent or ability to repay the loan, he deceiving the victim Hyundai Capital Co., Ltd. to borrow 30 million won from the victim, and received the loan from the victim, and inflicted bodily injury upon the victim's face price. Thus, the crime of tax evasion and issuance of false tax invoices is a serious crime that seriously disturbs national tax collection order and seriously damages tax justice. In light of the above, it is inevitable to punish the defendant with severe punishment against the National Treasury because the defendant did not pay most of the above evaded tax until now.
However, considering the circumstances favorable to the defendant, such as the fact that the defendant recognized all of the crimes of this case and against his mistake, there was no record that the defendant was punished by tax evasion, issuance of false tax invoices, etc., and that the defendant did not want punishment against the defendant by mutual consent with the victims of the crime of fraud of this case. Other circumstances such as the defendant's age, character and conduct, environment, motive, means and consequence of the crime, and circumstances after the crime, etc.