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(영문) 대구고등법원 2018.06.18 2018재노7
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

The judgment below

The part against the defendant shall be reversed.

Defendant shall be sentenced to two years of imprisonment and fine of KRW 1,800,000.

Reasons

According to the records of this case, the following facts can be acknowledged.

On December 2, 2016, the Daegu District Court convicted the Defendant of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Defendant”) and the Punishment of Tax Evaders in some of the facts charged against the Defendant and the applicant for reexamination (hereinafter “Defendant”), and found the Defendant guilty of the remainder of the facts charged in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices), based on the judgment of conviction of the Defendant not guilty of the remainder of the facts charged, “two years and 1.8 billion won, and fine, and three million won, and three million won or more shall be converted into a fine,” among the facts charged against the Defendant and the applicant for reexamination (hereinafter “Defendant”).

Defendant

In addition, the Prosecutor appealed from the above judgment to the Daegu High Court 2016No. 696 (1) (the grounds for appeal by the Defendant: misunderstanding of the facts as to the guilty portion, misunderstanding of the legal principles, misunderstanding of the sentencing, 2 the grounds for appeal by the Prosecutor: misunderstanding of the legal principles as to the acquittal portion of the reasons: 2. Sentencing of the Defendant’s grounds for appeal: 2. The appellate court rejected the Defendant’s allegation of the grounds for appeal as to mistake of facts and misunderstanding of the legal principles, and accepted the prosecutor’s allegation of the grounds for appeal as to misapprehension of the legal principles (the judgment of the Defendant’s acquittal portion of the reasons for appeal) on April 27, 2017, the part against the Defendant in the judgment below is reversed, and the Defendant shall be sentenced to two years of imprisonment and 1.8 billion won of fine; applying Article 70(2) of the Criminal Act as to the fine, which was amended by Act No. 12575, May 14, 2014, 2014.

After that, the Constitutional Court on October 26, 2017.

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