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All appeals are dismissed.
Reasons
The grounds of appeal are examined.
1. Regarding the reasons for prosecutor’s appeal, the subject of the crime of tax evasion under Article 3(1) of the Punishment of Tax Evaders Act is an actor, such as the person without tax payment, the representative of the corporation or an individual, an agent, employee, or other employee, etc. under Article 18 of the same Act. Article 8(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “this case’s legal provision”) provides for aggravated punishment of such crime of tax evasion (see, e.g., Supreme Court Decision 92Do299, Aug. 14, 1992). In applying the provision of this case’s legal provision, it is necessary to determine whether the tax evasion was applied by adding 3 years to the part concerning the crime of tax evasion under the name of the corporation without tax payment, and by establishing 204Do7141, May 12, 2005, the court below established the specific crime of this case for the purpose of tax evasion under the name of 10 years and 20 years from the final judgment.