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(영문) 서울고등법원 2018.05.17 2017노2545
특정범죄가중처벌등에관한법률위반(조세)
Text

The judgment below

Of the above, the part against Defendant B is reversed.

Defendant

B A corporation shall be acquitted. A prosecutor.

Reasons

1. The summary of the grounds for appeal (misunderstanding of facts and legal principles) B Co., Ltd. (hereinafter “B”) (hereinafter “B”) corresponds to the so-called “pest” established by Defendant A, who operated the F Co., Ltd. (hereinafter “F”), exporting the abolition, with the aim of avoiding the quantitative restriction (hereinafter “quota”).

Therefore, the judgment of the court below which acquitted the Defendants of the facts charged in this case on the grounds that the Defendants did not fall under B PP, was erroneous by misapprehending the facts or by misapprehending the relevant legal principles, thereby affecting the conclusion of the judgment.

2. The judgment ex officio (the part against Defendant B) shall be deemed ex officio prior to the judgment on the grounds for appeal.

A. Article 27 of the Criminal Procedure Act provides that “When the defendant is a corporation, the representative thereof shall represent the procedural acts.

“The representative here means the representative of a corporation who is not the person who actually operates the corporation, but the person who is injured in the registration of the corporation.”

Therefore, as long as the representative exists in a corporation, it is a principle that the representative represents the litigation of the corporation and attends the trial date.

However, the defendant, who is a juristic person, may have his/her agent attend the meeting (proviso of Article 276 of the Criminal Procedure Act), and in this case, he/she shall submit to the court a document certifying the granting of his/her power of attorney (Article 126 of the Regulation on Criminal Procedure). In addition, the appointment of a defense counsel takes effect by submitting a document signed and sealed jointly with a defense counsel (Article 32 of the Criminal Procedure Act). Each of the above documents

B. According to the records, only one internal director G and one auditor are registered in the company registry of Defendant B from the time of the instant indictment, and on the trial date of the lower court, A appeared as the representative of Defendant B and the trial was conducted. The power of attorney of Defendant B to the lower court.

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