(영문) 대법원 2021.6.30. 선고 2018도14261 판결

1. Where there is a violation of business or property prior to the registration of the completion of liquidation of a corporation, unless the liquidation work is completed even if the registration of the completion of liquidation of the corporation is completed (see, e.g., Supreme Court Decision 9Da66427, 73371, Feb. 11, 2003). Where an investigation of the violation is commenced or a public prosecution is instituted after the registration of the completion of liquidation of the corporation, the investigation or trial of the violation shall be included in the liquidation work of the corporation. Thus, the legal capacity of the party under the Criminal Procedure Act shall continue without completing the liquidation work of the corporation until the case is completed.

2. The lower court maintained the first instance judgment convicting the Defendant Company of the facts charged on the following grounds. Even if the completion of liquidation was registered prior to the summary order of this case, the representative and employees of the Defendant Company engaged in the discretionary investment business without registration regarding their business during the existence of the Defendant Company, and the substantial liquidation of the Defendant Company was not completed at the time of filing a request for the summary order of this case. Accordingly, the Defendant Company still remains in the capacity of the party concerned

Examining the reasoning of the lower judgment in light of the foregoing legal doctrine, contrary to what is alleged in the grounds of appeal, the lower court did not err by misapprehending the legal doctrine regarding the corporation’s capacity to stand a party under the Criminal Procedure Act, or by violating

3. The Defendant’s appeal is without merit and thus dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.