The appeal is dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. On the grounds of appeal Nos. 1, 4, and 7, the act of aiding and abetting and abetting and aiding and abetting and aiding and abetting and aiding and abetting and aiding and abetting and aiding and abetting and aiding and abetting the principal offender to commit a crime should have the intention to commit the act of aiding and abetting and aiding and abetting and that the principal offender's act constitutes the elements of a crime.

Here, the intention of the principal offender is not required to be aware of the specific contents of the crime realized by the principal offender, but is sufficient to dolusence or predictability, and furthermore, it is not necessary to finally recognize who is the principal offender.

(see, e.g., Supreme Court Decisions 2003Do6056, Apr. 29, 2005; 2005Do872, Dec. 14, 2007). In addition, the main text of Article 33 of the Criminal Act provides that “an act processed in a crime established on the ground of identity shall be applied to a person who does not have an identification relationship, as provided in the preceding three Articles.” Thus, a person who has no identification can become an aiding and abetting offender.

The judgment below

According to its reasoning, the court below acknowledged that the defendant, who operates gold bullion exporters, purchased gold bullion at a price lower than the market price from the floor company to facilitate the crime of tax evasion by knowing that he/she committed a joint crime of tax evasion through an illegal gold bullion business method, even though he/she did not clearly understand who is a bomb coal business entity, and even if he/she did not clearly understand who is a bomb coal business entity, the court below supported the act of tax evasion of the bombomb as a principal offender and by exporting gold bullion after purchasing it in large and semi-consent manner to facilitate the crime.

The judgment below

We examine the reasons.