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The judgment below
The part against the defendant shall be reversed.
A defendant shall be punished by imprisonment for not less than two years and six months.
except that this judgment.
Reasons
1. The summary of the grounds for appeal (unfair sentencing) stated in the reasoning of appeal that the Defendant’s defense counsel stated in the reasoning of appeal that the tax invoice equivalent to KRW 3,454,833,915, total supply value, among the tax invoice issued by C in Company B, was normally issued through actual transactions. However, the Defendant and the defense counsel stated in the first trial date that the above part does not dispute any mistake or misunderstanding of the facts on the grounds of appeal and that it is different in consideration of the sentencing, and that the above part is not a matter of course, and that the sentencing is unfair for reasons of appeal.
The punishment sentenced to the defendant (the imprisonment of two years and six months, the suspension of execution of three years and fine of 10 billion won, and the detention of a workhouse between 1000 and 100 days) is too unreasonable.
2. Examining the various sentencing conditions in the instant case, the Defendant’s act is disadvantageous to the Defendant, on the following grounds: (a) the Defendant issued or received a false tax invoice amounting to KRW 100,000,000 in total, over 52 times for a long period of up to 5 years from a real transaction under the intent of making financial convenience, such as discount of bills, etc. to raise funds for the operation of a stock company B; and (b) the Defendant’s act constitutes a crime in light of the period, frequency, method, and total amount of supplied values, etc. of the crime; (c) the Defendant’s act disturbs the national tax collection order, seriously undermines the national tax justice, and disturbs sound commercial transactions as well as disturbs sound commercial transactions.
On the other hand, the defendant is not guilty of committing the crime of this case for the purpose of tax evasion, and it does not lead to any result of tax evasion.