Defendant

Park Jong-young (prosecution, public trial)

Attorney Song Young-young

A fine of two million won shall be imposed on a defendant.

Where a defendant fails to pay the above fine, the defendant shall be confined in a workhouse for a period calculated by converting 50,000 won into one day.

In order to order the provisional payment of an amount equivalent to the above fine.

[B] (Ex Post Facto Tax Credit Project)

The introduction of a tax credit system under the Political Funds Act (Act No. 7191), which was effective on March 12, 2004, 100,000 won per donator for lawful political funds contributions, thereby enabling tax credit (see Article 27(1) of the aforementioned Act). The “○○○○○ Party” and “△△△△△△△△△△△△△△△△△△△△△△△△△” (hereinafter “△△△△△△△△△”) imposed a penalty on the “business of tax credit” subject to tax credit at the end of each member.

However, the Political Funds Act, which was amended by Act No. 7682 on August 4, 2005, was amended by Act No. 7682, and the Political Funds Act was abolished as of March 13, 2006, thereby making it impossible for a political party to receive a donation directly from an individual.

On July 2006, 2006, ○○○○○○○○○ Central Committee made a decision on the specific contents of the tax credit project, etc. The △△△△○○○○ Central Committee made decisions on the details of the tax credit project, and the △△△△△△○○○ Central Committee made the guidelines for the tax credit program to support the members and to participate in the tax credit project, and sent them to each trade union through the affiliated affiliated affiliated affiliated affiliate.

The guidelines for the tax credit program of △△△△ in 2006 to 2009 are as follows.

-the Federation and the regional headquarters shall resolve on a tax credit project at the voting body or executing body and shall deliver the guidelines to the unit workplace through official questions.

- The unit workplace shall be subject to resolution by the permanent executing body or resolution body in accordance with the guidelines of the Federation and the regional headquarters.

- promote or cooperate in a project jointly with each City/Do Party or local committees for ○○○○○ Party.

- Pooms, leaflets, and placards shall be sent to the △△△ Political Committee.

-the time of collection from October to December 31.

- It aims at raising 36,00 members of the sponsored Party in 2006 and one billion won in 2008, respectively.

- The collection method shall be operated in various ways by means of benefits deduction (the method of obtaining a written consent of benefits deduction from a partner and obtaining a lump sum deduction from the private partner), cm transfer, direct payment, account transfer, etc.

- The amount of contribution shall be one hundred thousand won per person.

-the fund-raising account is the Agricultural Cooperative of the ○○○○○○ Party and the National Bank Account.

- As a matter of concern, if a member of the ○○○○○○ party pays a tax credit, it is not possible to obtain a tax credit overlappingly, and in particular, public officials and teachers may not participate in a tax credit program for the sponsoring party.

- The money raised around 50% of the central party, 20% of the City/Do Committee of City/Do Parties, and 30% of the joint project cost for △△△△△△, and the △△△△△△ joint project cost shall be reflected in the budget of the following year.

The ○○○○○○○ Party was making a tour and campaign leader around the above 50 business places, and when the members participate in the tax credit program in accordance with the guidelines of △△△△△△, the ○○○○ Party received an application for joining the support party members from the members and registered as a sponsor for the party members management program, but issued a fixed amount receipt of political funds under the name of ○○○○○○ Party, which was contributed to the said members, and operated a legal system, which is a support party to collect illegal support from the members in the way of eliminating the said members from the party members management program.

【Criminal Facts】

No one shall contribute any political fund (or any support fund to a political party) in any way that is not prescribed by the Political Funds Act, and no one shall contribute any political fund with funds related to organizations.

From January 1, 2005 to December 31, 2010, the Defendant was in charge of the affairs of the branch office of the △△△ Labor Union (hereinafter referred to as “stock company”) affiliated with the public transportation association of △△△△△, and the head of the above branch office from January 1, 201 to December 31, 201.

Around December 29, 2009, the Defendant collected and created KRW 13.2 million in a way that he/she collects and deducts 10,000 won per person per person per 1,3.2 million won from each salary in the name of the tax credit project for the support fund of the ○○○○○○○○○○ Party from each salary, in a manner that he/she received a lump sum deduction of 10,000 won from each salary at the office of Nonindicted Party 1’s branch office located in Nam-gu, Busan ( Address omitted) around December 30, 2009. On December 30, 2009, the Defendant transferred KRW 3 million from the Defendant’s Busan Bank Account (Account Number 1 omitted) to the Defendant’s National Bank Account (Account Number 2 omitted) account at ○○○○○○○○○○○○○○○ Party by remitting KRW 10.2 million from the Defendant’s above account to the said account at the same time, and simultaneously donated political funds related to the organization.

1. Some statements in the suspect examination protocol of the accused prepared by the prosecution;

1. Each statement made by the prosecution against Nonindicted 3 and Nonindicted 4

1. Some of the statements in the protocol of interrogation of Nonindicted 5 prepared by the police officer

1. Each investigation report prepared by the prosecution (report on data on the website related to the civil labor-management tax credit project / Reporting on the attachment of data related to the △△△△ political committee / Reporting on the summary of filing tax credits related to the output of the information published on the website of ○○○○○○ Party / Reporting on the summary of organizing the relevant data / Reporting on the summary of organizing Nonindicted 5 (Tax Credit, Secretary General, etc.) of the suspect who printed out the information published on the website of ○○○○○○ Party 5 (Tax Credit, Secretary General, etc.) / Attachment of the guidelines for the tax credit for the △△△△ Party 6 examination by the

1. Investigation report prepared by the prosecution (report on the results of account tracking No. 44 of payment), Nonindicted Company 1 and labor union attachment report, attachment of status of political donation benefits deduction, attachment of status of political donation benefits deduction, list of retirees and business registration certificates, etc., and descriptions (including attached documents) of the report on the counterpart currency of the retired worker subject to

1. Summary of the assertion

A. The instant case is not based on the decision-making of the organization called Nonindicted Company 1’s branch, but rather by the association members’ own name to contribute their money to ○○○○○○○○○○○○○○○○○○, and the Defendant merely did not lead the solicitation of money, and thus, the Defendant merely did not contribute political funds with “funds related to the organization”.

B. The Defendant was unaware of the fact that the instant act was an offense.

2. Determination:

A. As to the assertion that the contribution was not made in relation to the organization

The purport of Article 31(2) of the Political Funds Act, which provides that “any person shall not contribute political funds with funds related to corporations or organizations both domestically and abroad,” is to block acts that undermine the exercise of voice political influence and the fairness of elections by corporations or organizations and prevent distortion of the intent of members of organizations, and thus, “funds related to corporations or organizations” refers to funds that may be contributed according to the decision-making of the said corporations or organizations. In addition, this includes not only unique assets that form the basis for the existence of corporations or organizations and the activities, but also funds raised and raised by corporations or organizations in their own name (see Constitutional Court en banc Decision 2008Hun-Ba89, Dec. 28, 2010).

In light of the above legal principles, the following circumstances acknowledged by comprehensively taking account of each of the above facts: ① from ○○○○○○○ Party’s executive branch around the crime of this case, the Defendant was requested and accepted to cooperate with the tax credit program run by ○○○○○○ Party’s executive branch around the crime of this case; ② the Defendant recommended members to “○○○○ Party to grant 100,000 won tax credit at the year-end tax settlement.” The Defendant actively engaged in public relations activities, ○○○ Party’s employees, etc., without considering the explanation on the above project from ○○○○○ Party’s executive branch, and the Defendant appears to have consented to the Defendant’s contribution of 10,000 won to the above ○○○ Party’s funds-raising organization’s funds-raising fund-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds-related funds.

B. As to the assertion that there was no perception of illegality

Article 16 of the Criminal Act provides, "The act of a misunderstanding that one's act does not constitute a crime under Acts and subordinate statutes shall not be punishable only when there is a justifiable ground for misunderstanding." However, it does not mean a simple legal site, but it is generally a crime, but it is a mistake in recognizing that it does not constitute a crime due to an act permitted by Acts and subordinate statutes in case of his own special circumstances, and if there is a justifiable reason, he shall not be punishable.

Even though the defendant did not know that the act of judgment constitutes a crime, this constitutes a mere site of law, and in particular, it does not constitute a crime as permitted by law, and it cannot be deemed an act due to a mistake of law. Thus, the defendant's above assertion cannot be accepted.

1. Article applicable to criminal facts;

○ Contribution of political funds in such a way that is not provided for in the Political Funds Act: Comprehensively, Article 45(1) of the Political Funds Act

○ Contribution of Political Funds with Funds Related to Organizations: Comprehensively, Articles 45(2)5 and 31(2) of the Political Funds Act

1. Commercial competition;

Articles 40 and 50 of the Criminal Act [Punishments provided for in the crime of contributing political funds in such a way that each crime is committed between them, and the nature of the crime is no longer provided for in the Political Funds Act];

1. Selection of punishment;

Selection of Fines

1. Detention in a workhouse;

Articles 70 and 69(2) of the Criminal Act

1. Order of provisional payment;

Article 334(1) of the Criminal Procedure Act

[Scope of punishment by law] Fines of 50,000 to 10 million won

[Determination of Sentence] Fines of two million won

The crime of this case is an act detrimental to the purpose of legislation of the Political Fund Act with the aim of contributing to the sound development of democratic politics by guaranteeing the adequate provision of political funds, securing the transparency of political funds, and preventing irregularities related to political funds, and thus preventing the contribution of political funds with funds related to organizations or organizations in order to prevent the distortion of democratic formation process through the exercise of excessive political influence of organizations and distortion of the will of the members of organizations. In light of the fact that the crime of this case prevents the contribution of

The Defendant appears to have committed the instant crime without accurately understanding the Political Funds Act; the Defendant’s cooperation request is accepted by the ○○○○○○○○○○○○○○○○○ without any particular awareness of the illegality of the act of donation in this case; and the Defendant is also deemed to have committed the instant crime. The Defendant, who was sentenced to a suspended sentence of imprisonment due to a violation of the Punishment of Violences, etc. Act in 1990, such as a violation of the obstruction of performance of special duties, obstruction of performance of official duties, obstruction of performance of official duties, and the Punishment of the Use of Crops, which was sentenced to a fine under the Military Service Act in 192,

The sentencing conditions specified in the instant pleadings, such as the Defendant’s age, character and conduct, motive for committing a crime, and circumstances after committing a crime, shall be determined as per Disposition, taking into consideration all the various circumstances constituting the conditions for sentencing specified in the instant pleadings.

It is so decided as per Disposition for the above reasons.

Judges Choi Jong-gu (Presiding Judge)

1) The Political Funds Act was wholly amended on August 4, 2005 by the Political Funds Act (Act No. 7682, Aug. 4, 2005). The tax credit system is stipulated in Article 59(1) of the Political Funds Act.