(영문) 서울동부지방법원 2015.07.16 2015노602

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(영문) 서울동부지방법원 2015.07.16 2015노602

공인회계사법위반

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All appeals filed by the defendant and prosecutor are dismissed.

Reasons

1. Summary of grounds for appeal;

A. Although I’s statement that the prosecutor paid KRW 30 million in cash to the defendant around August 2010 was sufficiently reliable, the court below rejected this part of the charges without reasonable grounds and acquitted the defendant of this part of the charges. The judgment of the court below is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

B. The punishment sentenced by the lower court (one year of imprisonment, additional collection of KRW 110 million) is excessively unreasonable.

2. Determination

A. The lower court found the Defendant not guilty of this part of the facts charged on the grounds that there is no objective evidence, such as the source of cash 30 million won that I delivered to the Defendant in relation to this part of the facts charged, and financial data to verify that the Defendant used it, and that the statement of the J and the statement of the J made from I are not consistent with the source of cash 30 million won and it is difficult to view that there is credibility to the extent that it excludes reasonable doubt because it conflicts with each other. In light of the evidence duly adopted and investigated by the lower court, the lower court’s judgment is justifiable, and there is no error of misunderstanding of facts alleged by the prosecutor.

Therefore, prosecutor's assertion is without merit.

B. The circumstances favorable to the Defendant are as follows: (a) the Defendant was in the first instance to determine the grounds for appeal by the Defendant; (b) the confession of all the facts charged in the instant case and reflects the depth thereof; and (c) the support for a spouse and child who has

On the other hand, the Defendant again committed the instant crime without being aware of the record of the judgment of one-time suspended execution due to the same crime, and the instant case received a large amount of KRW 110 million in exchange for illegal solicitation in connection with the duties of certified public accountants, and prepares a false asset evaluation statement, and receives money through such crime.

유사 판례

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