Nevertheless, the Defendant, without obtaining a license from the head of the competent tax office on October 12, 201, purchased beer 178,920mL equivalent to the converted amount of 429,408 won from the Home Plus Co., Ltd. located in Busan, and sold alcoholic beverages equivalent to the total of 183,146,760 won from around that time to March 29, 2012 as stated in the separate crime list.

Judgment

According to the records of this case, the Defendant was issued a summary order of KRW 5 million on June 19, 2013, which is a crime of violating the Punishment of Tax Evaders Act, that “The Defendant purchased the home flass and beer in several locations within the city of Busan from January 2, 2012 to March 30, 2012, an aggregate of KRW 40,139,800 from the home flass and beers in the city of Busan, and sold them to the suppliers of singing practice room in the city of Busan, and the above summary order was finalized on July 19, 2013.”

However, the facts charged in this case committed before the issuance date of the above summary order and the facts charged in this case were continuously engaged in the non-licensed alcoholic beverage supply business without a license during the considerably overlapped period, and the basic facts are identical. As such, it is a single comprehensive crime under the substantive law.

Therefore, the effect of the above final summary order also extends to the facts charged in this case conducted prior to the issuance of the summary order.

Therefore, the facts charged in this case constitute a final judgment, and thus, the defendant is acquitted pursuant to Article 326 subparagraph 1 of the Criminal Procedure Act.