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(영문) 대전지방법원 2014.07.09 2013노2097
조세범처벌법위반
Text

The judgment below

Part of acquittal shall be reversed.

Defendant shall be punished by a fine of KRW 60,000,000.

The above fine shall be imposed on the defendant.

Reasons

1. Where there exist several orders for the judgment, such as partial conviction, partial acquittal, etc. on a case prosecuted simultaneously as concurrent crimes within the scope of the trial at the trial at the court, the part included in the relevant one’s other parts may be separately filed, and the part not appealed by both parties becomes final and conclusive. As such, where only the prosecutor filed an appeal against the judgment of the court of first instance that rendered a judgment of innocence and partial acquittal as to the part of concurrent crimes, the part of the judgment of first instance which was not appealed by the Defendant and the prosecutor became final and conclusive by the time limit for appeal and pending in the appellate trial is

(2) According to the records, the prosecutor brought an action against the Defendant regarding the submission of a list of total tax invoices by seller as of January 25, 201; the submission of a false list of total tax invoices by seller as of January 25, 201; the submission of a false list of total tax invoices by seller as of January 25, 201; the submission of a false list of total tax invoices by seller as of January 25, 201; and the submission of a false list of total tax invoices by seller as of April 25, 201; the lower court convicted the Defendant of the submission of a list of total tax invoices by seller as of January 25, 201; and acquitted the Defendant of the submission of a false list of total tax invoices by seller as of January 25, 201; and acquitted the Defendant of the submission of a list of total tax invoices by seller as of January 25, 2011.

The defendant did not appeal against this, and the prosecutor filed an appeal only against the acquittal portion of the judgment of the court below.

Therefore, the guilty portion which the defendant and the prosecutor did not appeal is determined by the expiration of the appeal period, and the scope of the trial on the party is limited to the submission of the list of total tax invoices by each false seller, which is the part not guilty, of the judgment below which

2. The summary of the grounds for appeal shall be submitted by the accused of a false statement of total tax invoices by customer;

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