(영문) 대구지방법원 2015.08.21 2014노4463 | 리걸엔진

beta

본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.

Text

Reasons

텍스트 조절

글꼴

크기(pt)

굵기

줄 간격

자간(%)

(영문) 대구지방법원 2015.08.21 2014노4463

조세범처벌법위반

Text

The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 8,000,000.

The above fine shall not be paid by the defendant.

Reasons

1. The summary of the grounds for appeal (a fine of KRW 15 million) pronounced by the lower court is too unreasonable.

2. In light of the size of supply value stated falsely in the list of total tax invoices submitted by the Defendant, each of the crimes of this case is bad, but each of the crimes of this case is deemed to have been processed by the Defendant according to the representative’s business instructions as employees of the company of this case. The Defendant appears to have not obtained direct benefits due to each of the crimes of this case, C was closed after this case, C was dead, the Defendant recognized the entire facts charged of this case as to the death of the Defendant, the establishment of the office of the company of this case, the Defendant did not perform unlawful acts and will live in good faith, the Defendant did not have criminal power beyond the previous and the fine, and all of the other circumstances shown in the records and arguments, including the Defendant’s age, character and conduct, etc., the Defendant’s assertion is unreasonable.

3. Accordingly, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is well-grounded.

Criminal facts

The substance of the facts charged and the summary of the evidence admitted by the court are as follows: (a) except for the deletion of “Defendant C” in the criminal facts column to “C” and alteration of “C” in the operation of the Defendant, all of the judgment below are as indicated in the corresponding column of the judgment below; and (b) all of them are cited in accordance with Article 369 of

Application of Statutes

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each provision of the same Act concerning the punishment;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act No. 1.

참조조문

-조세범 처벌법 제10조 제3항 제3호

유사 판례

-수원지방법원 성남지원 2015.05.29 2014고단2026

-서울중앙지방법원 2013.11.06 2013고정207

-서울고등법원 2018.01.11 2017노1926

-광주지방법원 목포지원 2015.02.09 2014고단1508

-서울중앙지방법원 2013.05.28 2013고정390