beta
Text
All appeals by the Defendants are dismissed.
Reasons
1. The summary of the grounds for appeal is as follows: (a) the Defendants filed a revised declaration on March 31, 2016 and voluntarily paid the tax amount of KRW 34,535,500 and the additional tax amount; and (b) the head of the Ulsan District Tax Office, the competent tax office, the competent tax office, should reduce the amount of the notice to KRW 34,535,500 for each of the Defendants pursuant to Article 16 of the Regulations on the Determination of Amount of Punishment and Punishment, which is a statutory order issued by the National Tax Service, to KRW 34,535,50,00, respectively; (c) the head of the competent tax office, the head of the Ulsan District Tax Office, issued the notice to each of the Defendants; (d) made an unlawful accusation against each of the Defendants who did not comply with the erroneous notice; and (e) the public prosecutor’s indictment based on such unlawful accusation is invalid in violation of the provisions of the Act; and (e) the Defendant A prepared a list of tax invoices and submitted it to the Government.
shall not be deemed to exist.
Nevertheless, the court below found the Defendants guilty of violating the Punishment of Tax Evaders Act at the time of the sale. The court below erred by misapprehending the legal principles, which affected the conclusion of the judgment.
2. Determination
A. Relevant legal principles 1) Disposition on a tax offense case by the Commissioner of a local tax office or the head of a tax office pursuant to Article 15(1) of the Procedure for the Punishment of Tax Evaders Act is a procedure that the tax office notifies a tax offender of a monetary sanction in lieu of the criminal procedure against which the person is punished by imprisonment or property type, and does not file a complaint against the tax offender, and handles the tax offense case promptly and in a simplified manner without filing a complaint against the tax offender who has fulfilled the sanction, and is characterized as a prior procedure of criminal
In addition, an accusation by the head of a local tax office or the head of a tax office on a tax offense case under the Procedure for the Punishment of Tax Offenses Act is conducted.