조세범처벌법위반
1. The part of the judgment of the court below against the defendant A is reversed.
A defendant shall be punished by imprisonment for four months.
(b).
1. Summary of grounds for appeal;
A. Defendant A (misunderstanding of the legal doctrine and sentencing unfair)’s act of depositing money into the account managed by Defendant B constitutes the concealment of property under Article 7(1) of the Punishment of Tax Evaders Act.
Therefore, some of them were remitted to H and I’s account again.
However, it cannot be viewed as falling under the concealment of a separate property.
2) The sentence of the lower court’s improper sentencing (4 months of imprisonment) is too heavy.
B. Defendant B (misunderstanding of facts and improper sentencing) 1) The Defendant is merely a misunderstanding of the fact that A was a tax delinquent and managed A’s funds under the knowledge of the fact that A was a tax delinquent. Moreover, the Defendant was unaware of the fact that A was directed to transfer money to evade a disposition on default.
Therefore, the defendant did not have any intention of aiding and abetting and any principal offender.
2) The sentence of the lower court’s improper sentencing (an amount of KRW 3 million) is too heavy.
2. Judgment on Defendant A’s assertion
A. Determination of the misapprehension of the legal principle as to the assertion of misapprehension of the legal principle 1) In the crime of evading compulsory execution under Article 327 of the Criminal Act, “the concealment of property” refers to the act of causing a person who conducts compulsory execution to be able or difficult to discover an asset. It includes not only the case where the location of the property is unknown but also the case where the ownership of the property is unknown (see Supreme Court Decision 2012Do2732, Jun. 12, 2014, etc.). The above legal principle can also be applied to “the concealment of property” in evasion of disposition on default under Article 7(1) of the Punishment of Tax Evaders Act.
shall be deemed to have been.
On the other hand, a deposit account in the name of another person was generally lent.
In other words, the use of a borrowed account alone does not lead to the conclusion that a person is active in any case regardless of the motive, circumstance, etc. of a specific act, but the act of false entry in books, repeated exchange of means of payment such as checks, and other concealments are included therein.