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(영문) 부산고등법원 2014.09.25 2014노290
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)
Text

[Defendant A] The part of the lower judgment against Defendant A is reversed.

Defendant

A Imprisonment with prison labor for six years and fines for 71,000.

Reasons

1. Summary of grounds for appeal;

A. Under the below, the defendants use the title "defendant", "defendants" or "defendants" only for the defendant who falls under any of the items, and the remaining defendants shall state only their names.

1) misunderstanding of facts or misunderstanding of legal principles (the defendant G claimed a mistake of facts in the statement of grounds for appeal, and the defendant G and his defense counsel withdrawn from the date of the second trial of the trial.

(A) Defendant C (in the statement of grounds of appeal submitted by the Defendant, along with the argument of unfair sentencing, there was an assertion of misconception of facts to the effect that “the name was lent, and such act was unaware of what constitutes the crime.” The Defendant and his defense counsel withdrawn the assertion of mistake in the previous grounds of appeal and stated only unfair sentencing among the grounds of appeal on August 20, 2014, the Defendant’s defense counsel’s defense counsel stated that “the Defendant is merely a co-principal who is not a co-principal in the instant crime.” Accordingly, despite the withdrawal of the aforementioned assertion of mistake of facts, the Defendant’s defense counsel’s defense counsel’s defense counsel’s assertion of mistake is deemed to supplement the grounds of appeal, and thus, the grounds of appeal for misconception of facts are deemed to have been adopted.) The Defendant merely lent the name at G’s request and processed the affairs as ordered by G, not the part of the Defendant’s participation in the instant crime, the role of the Defendant and the profits he received from the Defendant.

Nevertheless, the court below recognized the defendant as a co-principal with other accomplices, and there is an error of law by misunderstanding the facts and affecting the conclusion of the judgment.

B. Defendant L.

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