The judgment of the court below is reversed.

Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of three million won.

1. The summary of the grounds for appeal (defendants) is too unreasonable for each of the original judgments.

2. Of the judgment below, Article 20 of the Punishment of Tax Evaders Act on Defendant B’s portion of the judgment of the court below provides, “The provisions on restricted aggravation with respect to the concurrence of fines under Article 38(1)2 of the Criminal Act shall not apply to a person who commits an offense under Articles 3 through 6, 10, and 12 through 14 of the Punishment of Tax Evaders Act.”

The meaning of Article 38(1)2 of the Criminal Act does not apply to the case where a single sentence is imposed by adding up to one half of the maximum amount of fine prescribed for a serious crime when a sentence is imposed simultaneously with a number of offenses for which judgment has not become final and conclusive.

Therefore, in cases where fines are imposed concurrently on the violation of the Punishment of Tax Evaders Act due to the offenses prescribed in Articles 3 and 10 of the Punishment of Tax Evaders Act, fines shall be imposed separately for each of the offenses, and the amount of fines shall be imposed.

(see, e.g., Supreme Court Decision 2018Do2425, May 11, 2018). Where Articles 3 and 10 are applied and punished pursuant to the joint penal provisions of Article 18 of the Punishment of Tax Evaders Act, the corporation to which the offender belongs is also a person who commits an offense prescribed in Articles 3 and 10, and such legal doctrine ought to be applied.

In this case where a public prosecution was instituted against the defendant for committing a violation of Article 18, Article 10(3)1, 2, 3, or Article 3(1) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same), the lower court sentenced the defendant to a fine by applying Article 38(1)2 of the Criminal Act on the ground that the defendant is concurrently punished by a fine for the violation of the Punishment of Tax Evaders Act due to each offense and is in a substantive concurrent relationship among the violations.

Article 20 of the Punishment of Tax Evaders Act.