조세범처벌법위반
The judgment below
Of them, the part on Defendant B shall be reversed.
Defendant
B shall be punished by a fine of 5 million won.
except that this shall not apply.
1. The gist of the grounds for appeal is unreasonable because each sentence of the court below against the Defendants is too unfasible.
2. Article 20 of the Punishment of Tax Evaders Act concerning Defendant B’s ex officio determination of the lower judgment provides, “A person who commits an offense under Articles 3 through 6, 10, and 12 through 14 of the Punishment of Tax Evaders Act shall not apply to the person who commits an offense under Article 38(1)2 of the Criminal Act.”
The meaning of Article 38(1)2 of the Criminal Act does not apply to the case where a single sentence is imposed by adding up to one half of the maximum amount of fine prescribed for a serious crime when a sentence is imposed simultaneously with a number of offenses for which judgment has not become final and conclusive.
Therefore, in the case of the crime of violation of the Punishment of Tax Evaders Act Article 10 of the Punishment of Tax Evaders Act at the same time, the fine shall be separately determined for each crime and the amount of the fine shall be imposed.
(See Supreme Court Decision 2018Do2425 Decided May 11, 2018, etc.). In cases where Article 10 is applied and punished pursuant to the joint penal provisions of Article 18 of the Punishment of Tax Evaders Act, an individual who grants authority to an offender, or uses or employs an offender constitutes a person who commits an offense prescribed in Article 10, such legal doctrine ought to be applied.
In this case, the lower court sentenced the Defendant to a fine by applying Article 38(1)2 of the Criminal Act on the ground that the Defendant was prosecuted for a violation of Article 18 and Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same), on the ground that the Defendant was punished by a fine for the violation of the Punishment of Tax Evaders Act due to each offense, while imposing a fine for the violation of the Punishment of Tax Evaders Act at the same time
The judgment of the court below is based on Article 20 of the Punishment of Tax Evaders Act.