(영문) 창원지방법원 2018.01.11 2017노3008 | 리걸엔진

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(영문) 창원지방법원 2018.01.11 2017노3008

조세범처벌법위반

Text

The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

Reasons

1. The punishment of the original judgment (three months of imprisonment) shall be too heavy.

2. In full view of all favorable sentencing factors, including: (a) the Defendant’s age, family relation, economic situation, background and motive leading up to the crime; and (b) the amount of the processed tax invoice issued without the supply of goods or services is KRW 654,850,00 and the sum of the amount of the false tax invoice issued with the installment payment of the amount of goods or services is 11,97,000 won; (c) the Defendant’s confession during the crime of embezzlement is against himself; and (d) the equity with the case of the judgment at the same time with the case of embezzlement of business for which the judgment has become final and conclusive; and (e) the fact that there is no same criminal record; and (e) all other matters concerning the sentencing as indicated in the instant records and changes, the sentence of the lower judgment is deemed unfair due to the lack of reason, and thus the Defendant

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit, and the judgment below is ruled again as follows.

【Grounds for another judgment】 The facts constituting a crime and the summary of evidence recognized by the court are identical to the facts constituting a crime and the summary of evidence, and thus, the gist of the evidence is cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; the issuance of a tax invoice for the self-processing on Jan. 11, 2012; the issuance of a tax invoice for the self-processing on Jan. 11, 2012); Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of the remaining invoice for the processing of tax); Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of a false invoice); the selection of fines

1. The first sentence of Article 37 of the Criminal Act to treat concurrent crimes: Provided, That the first sentence of Article 39 (1) shall be applicable;

1. The former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (Article 38(1)2 of the Criminal Act concerning concurrent crimes).

참조조문

-조세범 처벌법 제10조 제1항 제1호

-조세범 처벌법 제10조 제3항 제1호

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