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(영문) 대법원 2015.12.23 2015도15904
조세범처벌법위반등
Text

All appeals are dismissed.

Reasons

The grounds of appeal are examined.

1. Although examining the reasoning of the lower judgment on Defendant A’s grounds of appeal based on evidence, the lower court did not err by misapprehending the facts contrary to logical and empirical rules, or by misapprehending the legal doctrine on the offense of violating the Specialized Credit Financial Business Act, the Punishment of Tax Evaders Act, the offense of violating the Punishment of Tax Evaders Act, the offense of obstruction of performance of official duties, and the offense of obstruction of performance

In addition, under Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. Thus, in this case where a more minor sentence has been imposed against Defendant A, the argument that the amount of punishment is unreasonable is not

2. While examining the reasoning of the lower judgment on the grounds of appeal by Defendant B, C, and D, the lower court did not err by misapprehending the legal doctrine on the violation of logical and empirical rules, the Specialized Credit Financial Business Act, and the violation of the Punishment of Tax Evaders Act, contrary to what is alleged in the grounds of appeal.

3. According to Article 383 subparag. 4 of the Criminal Procedure Act with respect to Defendant E’s grounds of appeal, an appeal on the grounds of unfair sentencing is allowed only in cases where death penalty, life imprisonment, or imprisonment with or without labor for more than ten years has been imposed. As such, in this case where Defendant E’s minor punishment was imposed, the argument that the determination of punishment is unreasonable is

4. As to Defendant H’s appeal, Defendant H did not submit a statement of grounds of appeal within the submission period, and Defendant H did not state the grounds of appeal in the petition of appeal.

5. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices.

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