Defendant 1 and one other

Prosecutor

Maximum Truth

Attorney Lee Jae-chul

Incheon District Court Decision 2006Gohap189 Decided January 10, 2007

The prosecutor's appeal is dismissed.

1. Summary of grounds for appeal;

In full view of the fact that Article 37 (3) of the Political Funds Act and the attached Form 34 of the Regulations of the National Election Commission provide the revenue and the details of the loan, the person who provided the revenue to the account book and the details of the loan shall also submit receipts, other evidential documents, and the copy of the deposit passbook at the time of making an accounting report pursuant to Article 46 subparagraph 5 of the same Act. Article 37 (1) 4 of the same Act provides that the loans included in the candidate's assets as a matter of course are entered in the "revenue" column because Article 37 (1) 4 of the same Act provides that the person in charge of accounting shall enter the loans included in the candidate's assets as a matter of course in the "revenue" column. Since the loan certificate is the most important document that can identify the details of the receipt of political funds, the person in charge of accounting shall indicate the loan in the account book and submit a loan certificate related thereto at the time of the accounting report. However, Defendant 2 did not enter the loan in the account book and submitted a copy of the above passbook as documentary evidence.

2. Determination

A. Ex officio determination

The grounds for appeal shall be examined ex officio prior to the judgment.

In the indictment, the applicable provisions of law are stated together with the name of the crime and the facts charged, but the entry of the applicable provisions of law has a function of assistance in determining the scope of the prosecution by clarifying the legal evaluation of the facts charged, and thus, there is no substantial disadvantage in the defense of the defendant, unless there is an amendment of indictment to correct the applicable provisions of law, it cannot be deemed that the object of the trial has changed if

In this case, with respect to the part of Paragraph (1) of this case among the facts charged against the defendants in the trial of the court, the applicable provisions of law are changed to "Article 49 (2) 5 of the Political Funds Act" in "Article 49 (1) of the Political Funds Act", and this court permitted this case by adding all facts among the facts charged, and the facts added by the amendment of the indictment in this case are merely to clarify the original facts charged, but the modification of the applicable provisions of law is just just a legal assessment of the facts charged, and thus, it cannot be said that the modification of the facts charged or the subject of the trial has not changed due to the amendment of the indictment. Accordingly, the amendment of the indictment in the trial of the court of the court does not constitute grounds for reversal of the judgment of the court below

B. The revised facts charged

Defendant 1, on May 31, 2006, was elected to the Kimpo market at the fourth nationwide local election, and Defendant 2 was working as Defendant 1’s accountant in charge at the above election. The accountant in charge shall keep an account book and enter the matters concerning the revenue and expenditure of all political funds, and with respect to the election expenses such as the date of revenue, amount, and name, date of birth, address, occupation, telephone number, and other details of the person who provided the revenue, and entered the account book accurately in relation to the election expenses, and in collusion with each other, even though they did not keep, enter, forge, forge, or alter the account book;

(1) On June 2, 2006, when Defendant 1 entered the details of the revenue and expenditure of Defendant 1’s election expenses in the account book at the office of Kimpo-si, Seoul Mapo-si, 2006, Defendant 1’s election campaign office located on the second floor of the Seoul Mapo-si, the amount of KRW 10 million was transferred from Nonindicted 1 to Defendant 1’s deposit account at the Kimpo-dong branch (number omitted) on or around May 9, 2006, and around May 15, 2006, the amount of KRW 10 million was transferred to the above deposit account on or around May 15, 2006, the amount of KRW 20 million was received in cash through Nonindicted 2, who is the election campaign manager of Defendant 1, and the amount of KRW 10 million was transferred to Nonindicted 1,000 on the same day to the above deposit account and the amount of KRW 50 million was received from Nonindicted 1,260,0000.

(2) On June 19, 2006, at the Kimpo-si Election Commission located in 1325, Kimpo-si, Kimpo-si, 1325, Defendant 1 reported the details of revenues and expenditures for election expenses. Since the sum of KRW 50 million borrowed from Nonindicted 1, and KRW 70 million borrowed from Nonindicted 3, the person who provided money and valuables is each borrowed, the personal information of the person who provided the money and valuables shall be stated, and documentary evidence such as the certificate of borrowing shall be submitted, the above loan shall be disposed of as a candidate’s personal asset, and the above loan shall be disposed of as the candidate’s personal asset and the details of the revenue were falsely submitted.

C. Summary of the judgment of the court below

(1) Relevant provisions of the Political Funds Act

㈎ 공직선거의 후보자는 정치자금의 수입과 지출을 담당하는 회계책임자 1인을 선임하여 관할 선거관리위원회에 신고하여야 하고( 정치자금법 제34조 제1항 제5호 ), 이 때 정치자금의 수입 및 지출을 위한 예금계좌를 첨부하여야 하며( 같은 조 제4항 ), 공직선거 후보자의 정치자금 수입·지출은 그 회계책임자만이 이를 할 수 있는데, 회계책임자가 정치자금을 수입·지출하는 경우에는 관할 선거관리위원회에 신고된 예금계좌를 통해서 하여야 하고, 공직선거의 후보자가 자신의 재산으로 정치자금을 지출하는 경우에도 그 회계책임자를 통하여 지출하여야 한다( 같은 법 제36조 제1 내지 3항 ).

㈏ 공직선거의 후보자의 회계책임자는 회계장부를 비치하고, 소속 정당의 지원금과 후원회로부터 기부받은 후원금, 선임권자의 재산(차입금을 포함한다) 및 선거사무소 회계책임자의 지원금(선거연락소의 회계책임자에 한한다) 등 수입의 상세내역을 기재하여야 하는데( 같은 법 제37조 제1항 제4호 ), 여기서 “수입의 상세내역”이라 함은 수입의 일자·금액과 제공한 자의 성명·생년월일·주소·직업 및 전화번호 그 밖의 명세를 말한다( 같은 조 제2항 제1호 ).

㈐ 회계책임자가 정치자금을 수입·지출하는 경우에는 영수증 그 밖의 증빙서류를 구비하여야 한다( 같은 법 제39조 ).

㈑ 공직선거의 후보자의 회계책임자는 선거일 후 20일 현재로 선거일 후 30일까지 관할 선거관리위원회에 위 수입의 상세내역 등 정치자금의 수입과 지출에 관한 회계보고(이하 "회계보고"라 한다)를 하여야 하고, 이때 정치자금의 수입과 지출명세서, 영수증 그 밖의 증빙서류 사본, 정치자금을 수입·지출한 예금통장 사본 등의 서류를 첨부하여야 한다( 같은 법 제40조 제1항 제5호 , 제3항 제2호 나목 , 제4항 ).

(2) Confirmation of facts

㈎ 피고인 1은 2006. 5. 31. 실시된 제4회 김포시장 선거에 앞서 관할 김포시 선거관리위원회에 피고인 2를 회계책임자로 선임·신고하면서 피고인 2 명의로 개설된 한국외환은행 예금계좌(계좌번호 : 생략)를 정치자금의 수입 및 지출을 위한 예금계좌(이하 ‘정치자금계좌’라 한다)로 신고하였다.

㈏ 그 후 피고인 1은 ① 2006. 5. 9. 공소외 1로부터 자신의 김포농협 예금계좌(계좌번호 생략)로 1,800만 원을 송금받는 방법으로 차용한 후 같은 날 그 중 1,000만 원을 정치자금계좌에 이체하고, ② 2006. 5. 15. 위 공소외 1로부터 같은 방법으로 1,000만 원을 차용한 후 같은 날 이를 정치자금계좌에 이체하고, ③ 2006. 6. 2. 위 공소외 1로부터 선거사무장인 공소외 2를 통하여 현금 2,000만 원을 교부받고 피고인의 위 계좌로 1,000만 원을 송금받는 방법으로 이를 각 차용한 후 같은 날 위 합계 3,000만 원을 정치자금계좌에 이체하고, ④ 2006. 6. 5. 공소외 3으로부터 피고인의 위 계좌로 2,000만 원을 송금받는 방법으로 차용한 후 같은 날 이를 정치자금계좌에 이체하였다.

㈐ 피고인 2는 2006. 6. 19. 정치자금수입·지출부의 위 각 이체일자 내역 란에 각 “후보자 자산”이라 기재하고, 수입액 란에 각 정치자금계좌로 이체받은 금액을, 수입을 제공한 자 또는 지출을 받은 자 란에 각 피고인 1의 성명·생년월일·주소·직업 및 전화번호 등을 각 기재한 다음, 위 정치자금계좌의 통장 사본을 첨부하여 관할 김포선거관리위원회에 제출함으로써 회계보고를 하였다.

(3) The judgment of the court below

In full view of the relevant provisions of the Political Funds Act, the accountant in charge of the election campaign office’s election campaign office’s accounting shall separate the revenue provided to himself/herself from the subsidy of the political party to which he/she belongs, the contribution of the supporters’ association, and where the candidate’s property is a candidate with the appointment authority, and there is no ground to deem that the revenue provided to him/her is an obligation to investigate the specific source of political funds provided by the candidate, etc., and ultimately, it is sufficient to regard the person

From this perspective in light of the ordinary meaning of this, it is reasonable that Defendant 2, who is a person in charge of accounting, has recorded “candidate’s asset” in the “statement of revenue and expenditure of political funds” and submitted and reported to the election commission along with a copy of the passbook of the political fund account in which the revenue is deferred, in preparing the revenue and expenditure book of political funds, as to each political fund provided by Defendant 1, who is a candidate in charge of accounting, in the “statement of revenue and expenditure” column of the revenue and expenditure book, and submitted and reported to the election commission along with a copy of the passbook of the political fund account in which the revenue is deferred. Accordingly, the Defendants are acquitted.

D. Judgment of the court below

(1) The amendment process to the provisions relating to the keeping and recording of accounting books.

㈎ 구 정치자금에 관한 법률(2005. 8. 4. 법률 제7682호 정치자금법으로 전문개정되기 전의 것) 제22조 는 회계책임자의 회계장부의 비치 및 기재와 관련하여, 정당의 회계책임자에 대하여는 제1항 에서 “당비, 기부금, 보조금, 차입금 등의 수입의 일시, 금액, 건수, 당비납입자와 대여자의 성명·주민등록번호·주소·직업 및 전화번호 기타 명세”를, 후원회의 회계책임자에 대하여는 제2항 에서 “회원의 후원금, 모집금품 등의 수입의 일시, 금액 및 기부를 한 자의 성명·주민등록번호·주소·직업 및 전화번호”를, 후원회를 둔 국회의원의 회계책임자에 대하여는 제3항 에서 “후원회로부터 정치자금을 기부받은 일시·금액”을, 공직선거후보자의 회계책임자 등에 대하여는 제4항 에서 “소속정당의 지원금, 후원회로부터 기부받은 후원회의 기부금 및 공직선거후보자 등으로부터 받은 그의 재산(차입금을 포함한다)의 수입일자·금액, 차입금의 경우에는 채권자의 성명·주민등록번호·주소·직업 및 전화번호”를 각 회계장부에 기재하고 비치하여야 하는 것으로 규정함으로써 당비납부자, 기부자, 채권자 등의 인적사항을 적도록 하였다.

According to these regulations, the attached Form 35 of the former Regulations on the Management of Political Fund Affairs (Rules 230 of the Election Commission Regulation of February 28, 2005) stipulates the types, forms, and methods of entry of the accounting books that the person in charge of accounting of a political party and a supporters' association should keep and enter. The attached Form 35-2 stipulates the types, forms, and methods of entry of the accounting books that the person in charge of accounting of a candidate, etc. of an election for public office should keep and enter. However, according to the attached Form 35-2, in the case of revenues from the "statement" column of the accounting books, the type of revenues (e.g., borrowings of candidates, etc.,

㈐ 그 후 위 구 정치자금에 관한 법률이 2005. 8. 4. 법률 제7682호로 정치자금법으로 전문개정되었는데, 정치자금법 제37조 는 회계장부의 비치 및 기재와 관련하여, 정당의 회계책임자에 대하여는 제1항 제1호 에서 “당비, 후원금, 기탁금, 보조금, 차입금, 지원금 및 기관지의 발행 그 밖에 부대수입 등 수입의 상세내역”을, 후원회의 회계책임자에 대하여는 제1항 제2호 에서 “후원금 등 수입의 상세내역”을, 후원회를 둔 국회의원의 회계책임자에 대하여는 제1항 제3호 에서 “소속 정당의 지원금과 후원회로부터 기부받은 후원금의 기부일자·금액 및 후원금에서 공제하고자 하는 선임권자의 재산(차입금을 포함한다) 등 수입의 상세내역”을, 공직선거후보자 등의 회계책임자에 대하여는 제1항 제4호 에서 “소속 정당의 지원금과 후원회로부터 기부받은 후원금의 기부일자·금액, 선임권자의 재산(차입금을 포함한다) 및 선거사무소 회계책임자의 지원금(선거연락소의 회계책임자에 한한다) 등 수입의 상세내역”을 적도록 하면서, 제2항 에서 “수입의 일자·금액과 제공한 자의 성명·생년월일·주소·직업 및 전화번호 그 밖의 명세”를 “수입의 상세내역”으로 정의하고 있을 뿐, 달리 차입금을 구분하여 기재하도록 하는 명시적 규정은 없다.

According to these regulations, the attached Form 33 of the current Regulations on the Management of Political Fund Affairs (Regulations No. 260 of the Election Commission Regulations) provides that the types, forms, and methods of entry of the accounting books that the person in charge of accounting of a political party and a supporters' association shall keep and enter. The attached Form 34 provides that the account shall be separately established for the subsidy account, subsidy account, the candidate's asset account, the supporters' association's contribution account, and the election expenses and the political fund other than the election expenses shall be separately prepared for each account in order to enter the accounting books (the revenue and expenditure book). In addition, the attached Form 34 provides that the asset of the candidate shall be explained that the candidate's asset refers to the candidate's asset and the loan of the candidate, and in the case of revenue without mentioning the type of revenue, it shall be explained that the method of entry of the account books other than the money shall not be mentioned separately.

(2) We examine the methods of entering political funds borrowed by a candidate to run in an election for public office in light of the amendment history of the aforementioned relevant laws and regulations along with the details of the provisions related to the provision and keeping and recording of accounting books as stated by the lower court.

Under the former Political Fund Act, the loan is a loan in the description column of the account book under Article 22 of the same Act, and it seems that the name, resident registration number, address, occupation, telephone number, etc. of the creditor is to be stated.

In addition, with the amendment of the former Political Fund Act as the Political Fund Act, the name, resident registration number, address, occupation, telephone number, etc. of the party membership fee payer, borrower (Article 22(1)), donor (Article 22(2) and creditor (Article 22(4)), etc. under the former Political Fund Act were deleted, and comprehensively stated the personal information of the person who provided the revenue in the item such as “the details of revenue”, and the “revenue” still includes the loan as the “property of the appointing authority,” and the details of the loan contribute to preventing the illegality related to political funds, such as free loan, by ensuring the transparency of political funds and free loan. In light of the above, the legislative intent is to have the person in charge of accounting of the candidate for an election for public office, and to arrange only the language and text of the relevant provisions while maintaining the intent of the former Act.

However, since the punishment law should be strictly interpreted in terms of what is the initial legislative intent, it is sufficient to interpret that the term "the details of revenue" of the Political Fund Act does not mention the party membership fee payer, donator, creditor, etc., and only refers to the "person who provided revenue", and the regulations on the management of political fund affairs merely stipulate that the "loan" includes the "loan" of a candidate, etc. in the account book, and there is no provision that the loan is a loan separately from the original asset of the candidate or that the name of the creditor should be entered in the account book, and it is not clearly stated in the attached Form. Thus, in the case of the person in charge of accounting of the political fund affairs in accordance with Article 37 (1) 4 of the current Political Fund Act and the attached Form 34 of the Political Fund Management Regulations, it is sufficient to interpret that the person in charge of accounting of the candidate in the election of a public official has entered the details of revenue in the account book, as it is sufficient to clarify that the borrowed political fund is a loan in the detailed column, and it is sufficient to submit documentary evidence to the competent election commission.

(3) We examine the case in this case. The court below legitimately confirmed the facts stated on the Doz. 2-C of the above case, and in the election of the Kimpo market, Defendant 2, the accountant in charge of the defendant 1, prepared an account book, the defendant 2, who was provided the money borrowed by the dong in the account book through Defendant 1, divided the money borrowed by the dong and entered it into the list of the candidates' assets in the account book, and entered the personal information on the part of the person who provided the revenue in the account into the name of the candidate in the list of the contents in the list of the list of the candidates, it is just that the defendant 1's personal information is consistent with the purport of Article 37 (1) 4 of the Political Funds Act as alleged by the public prosecutor, and there is

In addition, Defendant 2 cannot be deemed to have submitted a loan certificate related to the loan when the accounting report is made, insofar as there is no obligation to specify the loan in preparing the accounting book, since Defendant 2 submitted the copy of the deposit passbook in the above political fund account together with the above accounting book after the above election is completed, since Defendant 1 submitted documents proving the details of the money that Defendant 2 provided to Defendant 2, the obligation to demand the Political Fund Act is the same. Thus, the judgment of the court below to the same purport is just, and it cannot be deemed that Defendant 2 submitted false evidentiary documents as to the details of the receipt of the political fund by Defendant 1.

Then, the judgment of the court below that acquitted the defendants is just, and there is no error of misconception of facts or misapprehension of legal principles as argued by the prosecutor.

3. Conclusion

Therefore, the prosecutor's appeal is without merit, and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.

Judges signed (Presiding Judge)