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(영문) 부산고등법원 (창원) 2014.08.20 2014노6
특정범죄가중처벌등에관한법률위반(허위세금계산서교부등)등
Text

The judgment of the court below is reversed.

Defendant shall be punished by imprisonment with prison labor of one year and six months and by a fine of thirty thousand won.

The defendant above.

Reasons

1. Summary of grounds for appeal;

A. Error of fact is inconsistent with the issuance of a partial false tax invoice to G (actual operator: H). However, contrary to the entries in the instant facts charged, the lower court erred by misapprehending the fact that the Defendant was found to have not actually supplied scrap metal to G, thereby adversely affecting the conclusion of the judgment.

B. The sentence imposed by the court below on the grounds that the sentence of unfair sentencing (the three years of imprisonment for a year and six months of imprisonment and the fine of 360 million won) is too unreasonable.

2. Determination

A. Prior to determining the mistake of facts and the assertion of unreasonable sentencing, an ex officio decision is made.

1. In addition to punishing “a person who unlawfully uses another person’s resident registration number” under Article 37 subparag. 8 of the Resident Registration Act, the purpose of punishing “a person who unlawfully uses another person’s resident registration number” under Article 37 subparag. 10 of the same Act is to punish “a person who unlawfully uses another person’s resident registration number” under Article 37 subparag. 10 of the same Act, and in light of the literal meaning and history of the above provision and the general principle of no crime of no punishment without the law prohibiting the expansion and interpretation of penal law, Article 37 subparag. 10 of the Resident Registration Act does not present a tangible identification document stating a resident registration number, such as a resident registration certificate or driver’s license, and used another person’s resident registration number without the permission of the holder without the permission of the holder of the resident registration number in a public and private life procedure where the person’s name and resident registration number can be confirmed or identified. Thus, it is prescribed to punish another person

Even if the resident registration number is confirmed as the principal or used for a specific purpose, it is not the case.

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