In cases where a tax official investigates an offense case and prepares related documents, and where he/she intentionally prepares a false statement, statement, etc. in order to conceal the fact of the offense, only the unit for the preparation of a false public document shall be established, and the abandonment of duties shall not be constituted.

In case where a tax official investigates an offense case and prepares related documents, if he prepares a false statement or written statement in order to conceal the fact intentionally, only the crime of uttering of false official document is established, and the crime of abandonment of duties is not established.

Article 122 of the Criminal Act

Defendant 1 and two others

Jeonju District Court Decision 70No783 decided April 8, 1971

The prosecutor's appeal against the defendant Jong-gu and the Choi Byung-gu shall be dismissed.

The judgment of the court below on the defendantHa Nam shall be reversed, and the case on this part shall be remanded to the collegiate division of the Jeonju District Court.

(1) First of all, the Prosecutor’s appeal against Defendant Jong-su and Choi Byung-su by the Prosecutor is without merit.

Upon review of records, the court below did not err by the rules of evidence, such as the theory of lawsuit, in the protocol where the court below rendered a verdict of innocence with respect to the abandonment of duties among the principal facts charged against the above defendants. Therefore, the arguments are without merit.

(2) The grounds for appeal by the Defendant Ha Nam to the lower court are as follows:

According to the reasoning of the judgment of the court of first instance supported by the court below, Defendant 1: (name omitted) was a person in charge of investigating and reporting the case, etc. as the head of liquor tax office on February 3, 1969; and (i) Nonindicted 2, the head of both sides, from February 1, 1969, when manufacturing alcoholic beverages, he was killed in the vicinity Nonindicted 3, etc.; and (ii) there was a verbal accusation that the said person used alcoholic beverages in the future and is under tax evasion; (iii) the said Defendant, upon Nonindicted 4’s instruction, made a false statement in the name of the head of the tax office for the purpose of using it in the front place; and (iv) the said false statement to the head of the tax office for the purpose of using it in the front place without any concealment; and (iv) the Defendant made a false statement to the head of the tax office for the purpose of using it in the front place without any concealmenting it; and (iv) he made a false statement to the head of the tax office at the time of the Eup.

However, in a case where the head of a tax office has investigated the liquor tax offense case and prepared related documents intentionally, if he has prepared a false statement or written statement in order to conceal the suspected facts, it is reasonable to interpret that only the use of a false official document, which is a crime of commission, is established and that the crime of abandonment of duties, which is a crime of omission, is not established. Therefore, the court below's application of Defendant 1's crime of abandonment of duties is not erroneous.

I see that the argument is well-grounded.

Therefore, the prosecutor's appeal is dismissed, and the judgment of the court below on the withdrawal of the defendant is reversed and remanded. It is so decided as per Disposition by the assent of all participating judges.

Supreme Court Judges Kim Young-chul (Presiding Judge) (Presiding Justice) Mag-gim Kim, Kim Jong-dae and Yang-Namng