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(영문) 서울고등법원 2013.07.12 2013노883
특정범죄가중처벌등에관한법률위반(조세)등
Text

The defendant's appeal is dismissed.

Reasons

Summary of Grounds for Appeal

The punishment sentenced by the court below (two years of imprisonment and fine of 1140 million won) is too unreasonable.

Judgment

There are circumstances that may be considered in light of the circumstances, such as the fact that the Defendant recognized all the crimes when the Defendant was in the trial, the victim Q does not want the Defendant’s punishment, the victim J acquired the right to lease of a commercial building used for L stores, and the market price seems to reach a considerable amount. The instant crime is a crime of violation of the Punishment of Violences, etc. Act (joint and public conflict) established on December 9, 201, and a crime of violation of the latter part of Article 37 of the Criminal Act and a crime of concurrent crimes established on July 14, 201 and the latter part of Article 37 of the Criminal Act, with regard to the relationship between the crime of fraud and the crime of violation

However, in full view of all the sentencing conditions, including the Defendant’s age, family relation, criminal record relation, character and conduct, environment, motive and circumstance of crime, method and method of crime, etc., the sentence imposed by the lower court is too unreasonable, and thus, the Defendant’s assertion is not reasonable, since it is not acknowledged that the sentence imposed by the lower court is too unreasonable, considering the following factors: (a) the amount of capital gains tax evaded following the preparation and submission of a false sales contract reaches KRW 567,722,875; (b) the fraudulent damage amount reaches KRW 957,700,000,000,000,000,000,000,000,000,000 won;

Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act for lack of reason.

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