Persons without tax payment and omission of notification procedures

An accusation under the former part of Article 6 of the Punishment of Tax Evaders Act shall be made except for a crime falling under Article 15 or 16 of the same Act, and an accusation shall be made when the offender fails to comply with the notification given under Article 9 (1) of the Procedure for the Punishment of Tax Evaders Act after a year of notification under Article 9 (1) of the same Act, or when the offender is deemed to have no ability to comply with the notification, or when the offender is deemed to be punished by imprisonment under the circumstances. The requirements for filing the indictment are based on the reasons stated in the written accusation attached to the record, even though the tax payment is entirely limited, even if the taxpayer was not due, and even if there is no tax payment, the taxpayer's ability is sufficient to be punished by imprisonment, so it is not illegal because it is recognized that the procedure for notifying the offender was omitted for a justifiable reason.

Articles 6, 15, and 16 of the Punishment of Tax Evaders Act; Article 9 of the Procedure for the Punishment of Tax Evaders Act

(A) Prosecutor;

Masan Support for the first instance, the Daegu High Court of the second instance

The final appeal is dismissed.

According to the reasoning of appeal by the chief prosecutor of the Daegu High Public Prosecutor's Office, the facts constituting an unlawful crime are recorded in the indictment and the facts constituting an unlawful crime, and according to the purport of the defendant's ordinary notification and the records, the court below rejected the prosecution immediately because the defendant's complaint was not made despite his own ability to execute it or it is not clearly stated in the reasoning, and the prosecution based on the accusation is dismissed, and it is decided that the defendant's complaint would not be punishable by imprisonment with prison labor for the reason that it is not clearly stated that the facts constituting an unlawful crime are not recorded in the prosecution or the facts constituting an unlawful crime, but if the defendant's complaint would not become final and conclusive, it cannot be deemed that the judgment was delivered on the ground that the defendant's complaint would not constitute an unlawful crime under the provision of the Punishment of Tax Evaders Act for the reason that the punishment of tax evasion would not be applied to the person who violates the provision of the Punishment of Tax Evaders Act for the reason that the defendant's complaint would not be applied even if it is found that the defendant's complaint would not be applied to the provisions of Article 10.

Justices Kim Byung-ro (Presiding Justice)