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(영문) 대법원 2017.02.28 2016도16868
조세범처벌법위반
Text

All appeals are dismissed.

The judgment below

A. The reason for the inquiry is that "two years of imprisonment" under Paragraph 1 (a) is two years of imprisonment.

Reasons

The grounds for appeal are examined.

According to Article 383 subparagraph 4 of the Criminal Procedure Act, only cases where death penalty, life imprisonment, or imprisonment with or without prison labor for not less than ten years has been pronounced, an appeal may be filed on the ground that the judgment of the court below has influenced the judgment by grave mistake of facts.

Therefore, in this case where a more minor sentence is imposed against the Defendants, the Defendants’ grounds of appeal, which misleads the Defendants as to the violation of the rules of evidence, mistake of facts, violation of the principle of trial on evidence, trial failure, and burden of proof, merely merely grounds for the lower court’s judgment on the choice of evidence and probative value, which belong to the free judgment of the fact-finding court, or for the acknowledgement of facts based thereon, cannot be justified.

Therefore, all appeals shall be dismissed in accordance with Article 380(2) of the Criminal Procedure Act. Since it is obvious that there is an error as ordered in the judgment of the court below, it shall be corrected as above. It is so decided as per Disposition by the assent of all participating Justices on the bench.

February 28, 2017

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