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(영문) 대법원 1990. 11. 13. 선고 90도2024 판결

[특정범죄가중처벌등에관한법률위반(조세),관세법위반,방위세법위반,부정수표단속법위반][공1991.1.1.(887),140]

Main Issues

Whether Article 6(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes may apply to a person who has received a refund of customs duties by fraudulent or other illegal means under Article 180(3) of the Customs Act (affirmative)

Summary of Judgment

Article 6 (22) of the Act on the Aggravated Punishment, etc. of Specific Crimes provides that a person who commits a crime referred to in Article 180 of the Customs Act shall be punished. Article 180 (3) of the Customs Act provides that a person who commits a crime referred to in Article 180 (3) of the Act on the Aggravated Punishment, etc. of Specific Crimes shall be punished. Thus, Article 6 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes shall apply to a person who commits a crime referred to in Article 180 (3) of the Customs Act, and Article 6 (2) of the same Act provides that a person who commits a crime referred to in Article 180 (3) of the Act on the Aggravated Punishment, etc. of Specific Crimes

[Reference Provisions]

Article 6(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 180 of the Customs Act

Escopics

Defendant

upper and high-ranking persons

Defendant

Defense Counsel

Attorney Jung-chul et al.

Judgment of the lower court

Seoul High Court Decision 90No297 delivered on July 6, 1990

Text

The appeal is dismissed.

Reasons

We examine the Defendant’s defense counsel’s grounds of appeal.

According to the evidence of the judgment of the court of first instance, the criminal facts of this case against the defendant can be recognized. Thus, there is no violation of the rules of evidence as pointed out in the judgment of the court below.

Article 6(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes provides that a person who commits an offense provided for in Article 180 of the Customs Act shall be punished. Article 180(3) of the Customs Act provides that a person who commits an offense in violation of Article 180(3) shall be punished by fraudulent or other illegal means. Thus, Article 6(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes shall be interpreted as applicable to a person who commits an offense in violation of Article 180(3) of the Customs Act, and Article 6(2) of the same Act provides that a person who commits an offense in violation of Article 180(3) of the Act on the Aggravated Punishment,

The judgment of the court below to the same purport is just, and there is no error in the misapprehension of legal principles as pointed out.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Ansan-man (Presiding Justice)