조세범처벌법위반등
The judgment below
The part against the defendant shall be reversed.
Defendant shall be punished by imprisonment for a year and February, and a fine of KRW 50,00,00.
1. The sentence of the lower court (one year and six months of imprisonment and fine of two hundred million won) against the Defendant on the summary of the grounds of appeal is too unreasonable.
2. We examine ex officio prior to the judgment on the grounds for appeal by the defendant.
Article 20 of the Punishment of Tax Evaders Act provides that "No provision on the restriction on concurrent crimes among Article 38 (1) 2 of the Criminal Act shall apply to a person who commits an offense under Articles 3 and 10 of the Punishment of Tax Evaders Act." The purport of Article 20 of the Punishment of Tax Evaders Act is to interpret "the method of imposing a fine concurrently for an offense under Article 38 (1) 2 of the Criminal Act within the limit of 1/2 of the maximum amount of fine prescribed for the most severe crime" in the main sentence of Article 38 (1) 2 of the Criminal Act, and the purport that "the amount of fine prescribed for each offense under Article 3 of the Punishment of Tax Evaders Act shall not exceed the aggregate amount of fine prescribed for each offense under Article 38 (1) of the same Act," and where several offenses for which judgment has not become final and conclusive are concurrently imposed, the court below shall determine the amount of fine for each offense subject to Article 38 (1) 1 of the Punishment of Tax Evaders Act (see, e.g., Supreme Court Decision 2000Do165, May 29, 19, etc.).