1. Case Overview
The client was indicted on charges of violating the Punishment of Tax Offenses Act and was referred to criminal trial. While the client admitted to the facts charged, the client's degree of participation in the offense was passive compared to the principal offender, and the actual profit obtained was not large.
In addition, the client was the head of a household supporting three children and a spouse, had clear social ties, and had no prior record of the same type of offense.
2. Key Issues and Response
The main issue was the client's specific degree of participation and scope of liability in the tax evasion charges arising from the issuance of false tax invoices and the like.
Insight Law Firm actively demonstrated the following mitigating circumstances:
(1) That the client participated passively compared to the principal offender
(2) That the actual amount of profit was minor and the client did not lead the offense
(3) That the client had no prior record of the same type of offense and was sincerely reflecting after the incident
(4) That serious hardship to the livelihood of dependents was anticipated, given that the client was the head of the household
(5) Based on the court's sentencing guidelines, the firm emphasized that numerous mitigating factors existed while there were no aggravating factors at all
(6) The firm also presented the client's social ties and history of normal occupational activity, persuasively arguing the need for leniency
3. Result and Significance
The court accepted the defense counsel's arguments and rendered a judgment suspending the execution of a sentence of imprisonment for the client.
As a result, the client avoided actual imprisonment and was able to maintain his family and job, and the dependents likewise did not lose their livelihood base.
This case, in which the possibility of an actual prison sentence was turned into a suspended sentence by faithfully demonstrating the degree of participation and the mitigating circumstances in a tax offense punishment case, well illustrates the importance of a criminal case defense strategy.