Text
The judgment below
The conviction portion is reversed, and this part of the case is remanded to the Seoul High Court.
Reasons
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
1. As to the misapprehension of legal principles as to the specification of facts charged, the purport of Article 254(4) of the Criminal Procedure Act that specifies the facts charged by specifying the time, place, and method of the crime is to limit the object to be tried by the court and facilitate the exercise of the defense right by specifying the scope of defense of the defendant. Thus, in light of the nature of the crime prosecuted, it is sufficient to specify the facts causing the crime in question to the extent that it can be distinguished from other facts, by indicating the time, place, method, and contents of the crime
Even if it is somewhat unclear or some of the facts charged, if the facts charged can be specified by the other indicated matters, and thus there is no impediment to the defendant's exercise of his/her right to defense, it cannot be said that the facts charged are not specified solely for such reason.
(2) The court below's decision on June 14, 2007 (see, e.g., Supreme Court Decisions 2004Do5561, Jun. 14, 2007; 2008Do6222, Dec. 24, 2008). According to the reasoning of the court below, since the defendant evaded value-added tax by means of gold bullion business in collusion with the so-called so-called large coal business, taxation official, floor business, etc., the court below's decision on the facts charged of this case is not clear since the transaction period, transaction volume, trade volume, the amount of evaded tax by large coal business, the amount of evaded tax by large coal business, taxation official, the name of the floor business, the name of the floor business, and the date and place of the public invitation, etc. are specified, even though the contents of the imported business, small tax-free business, the name of the company and taxation official,
(b) the exercise of the right of defense of the defendant.