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(영문) 대법원 2014.05.29 2013도12984
조세범처벌법위반
Text

All appeals are dismissed.

Reasons

The grounds of appeal are examined.

Criminal facts must be proved to the extent that there is no reasonable doubt (Article 307(2) of the Criminal Procedure Act). The selection of evidence and the determination of probative value, which are conducted on the premise of fact finding, belong to the free judgment of the fact-finding court.

(Article 308 of the Criminal Procedure Act). For the reasons indicated in its reasoning, the lower court determined that the first instance court rendered a not-guilty verdict of each of the Defendants on the grounds that there is insufficient evidence to prove that Defendant A was involved in the crime of this case, and rejected the Prosecutor’s grounds for appeal for misconception of facts and misunderstanding

The allegation in the grounds of appeal is merely an error of the lower court’s judgment on the selection and probative value of evidence, which is a substantial judgment of the fact-finding court.

In addition, even if examining the reasoning of the lower judgment and the first instance judgment maintained by the lower court in light of the records, the lower court did not err in its judgment by violating logical and empirical rules and by exceeding the bounds of the principle of free evaluation of evidence.

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

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