조세범처벌법위반
The judgment of the court below is reversed.
Defendant shall be punished by a fine of three million won.
The above fine shall not be paid by the defendant.
1. The gist of the grounds for appeal is that the lower court’s punishment (three million won of a fine) is too unhued and unreasonable.
2. We examine ex officio the prosecutor’s grounds for appeal prior to the judgment ex officio.
Article 20 of the Punishment of Tax Evaders Act provides, “The Punishment of Tax Evaders Act shall not apply to a person who commits an offense under Article 10 of the Punishment of Tax Evaders Act, with respect to the restriction on aggravation of the concurrence of fines 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 person is punished by a fine at the same time for 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, e.g., Supreme Court Decisions 94Do952, May 31, 1996; 2013Do1235, Apr. 11, 2013). The lower court imposed a fine for each of the crimes violating Article 10(3)1 of the Punishment of Tax Evaders Act at the same time, while imposing a fine for each of the crimes violating Article 10(3)1 of the Punishment of Tax Evaders Act, imposed a fine separately for each of the crimes pursuant to Article 20 of the Punishment of Tax Evaders Act, and imposed a fine of three million won for all of the crimes through a concurrent offender under Article 38(1)2 of the Criminal Act
In so determining, the lower court erred by misapprehending the legal doctrine under Article 20 of the Punishment of Tax Evaders Act, thereby adversely affecting the judgment.
3. Accordingly, the judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act, and the following decision is delivered without examining the prosecutor's allegation of unfair sentencing, on the grounds of ex officio reversal.
【Discriminary Judgment】 Summary of criminal facts and evidence is recognized by this Court.