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(영문) 대법원 2012.11.29 2012도11242
조세범처벌법위반등
Text

The judgment below is reversed, and the case is remanded to the Daegu District Court Panel Division.

Reasons

1. According to the records, when filing an appeal against the judgment of the court of first instance, the defendant was dismissed if it was difficult to submit only unfair sentencing grounds as grounds for appeal. In such a case, the defendant cannot submit the judgment of the court of first instance as grounds for appeal, such as misconception of facts or misunderstanding of legal principles, but the court of final appeal may render ex officio a decision on the grounds that the judgment of the court of final appeal is not included in the grounds for final appeal under Article 383 subparagraphs 1 through 3 of the Criminal Procedure Act. Thus, the grounds for final appeal

(2) In a case where the court rendered a preservative measure to prohibit repayment, etc. to the debtor pursuant to Article 43(1) of the Debtor Rehabilitation and Bankruptcy Act (see Supreme Court Decisions 2007Do3596, Jul. 26, 2007; 2009Do11407, Jan. 28, 2010). 2. In a case where the court rendered a preservative measure to prohibit repayment, etc. to the debtor pursuant to Article 43(1) of the Debtor Rehabilitation and Bankruptcy Act, the paying bank of a check must automatically refuse payment on the grounds of the above preservative measure, regardless of whether

Therefore, if a check is presented after the prohibition of payment and preservation disposition is taken against the drawer of the check under the above law, even if the bank did not comply with the above restriction of payment based on the above law, the issuance of the check does not constitute a crime in violation of Article 2 (2) of the Illegal Check Control Act.

(see, e.g., Supreme Court Decision 2009Do12457, Jan. 28, 2010). According to the reasoning of the lower judgment and the record, the Defendant issued the check number in the name of Co., Ltd., E, and the check holder presented 29 copies of the check number to a financial institution, such as the check number statement from Oct. 4, 201 to Oct. 19, 201, but did not receive the check number due to the shortage of deposit.

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