[조세범처벌법위반][집18(2)형,063]
Even if a tax official files a criminal charge after a tax official files a criminal charge without a tax official's accusation, it cannot be said that the invalidation of the criminal charge procedure is cured.
Even if a tax official files an accusation after a public prosecution for a tax offense case was instituted without a tax official's accusation, the invalidation of the public prosecution procedure can not be cured.
Article 6 of the Punishment of Tax Evaders Act, Article 327 subparagraph 2 of the Criminal Procedure Act
Defendant
Prosecutor
Busan District Court Decision 70No357 delivered on March 11, 1970
The appeal is dismissed.
The Prosecutor’s Grounds of Appeal No. 5
Even if a tax official files a criminal charge without a tax official's accusation and then files a tax official's accusation, the invalidation of the procedure for the prosecution cannot be deemed to be cured. Thus, the case where the court below rejected a tax official's accusation in this case without a tax official's accusation shall be deemed to be invalid, and the judgment of the court of the first instance that the procedure for the prosecution was dismissed on the ground that the procedure for the prosecution was in violation of the provisions of Acts and subordinate statutes, and even after the judgment of the court of the first instance that dismissed the prosecution, the judgment that the procedure for the prosecution shall not
Therefore, the final appeal is dismissed on the grounds that it is without merit. It is so decided as per Disposition by the assent of all participating judges.
Supreme Court Judges Kim Young-chul (Presiding Judge) (Presiding Justice) Mag-gim Kim, Kim Jong-dae and Yang-Namng