(영문) 대법원 2018.10.25.선고 2018도12630 판결

The part rejected by the court of final appeal on the ground that the assertion in the grounds of final appeal is groundless shall no longer dispute as to this part because the final judgment became final and conclusive at the same time, and the court remanded cannot make a decision contrary thereto. Thus, the defendant cannot make any further claim as to this part as the grounds of final appeal. This circumstance also applies to the case where a new argument is added as to the part in which the final judgment was made (see Supreme Court Decision 2006Do2017, Jun. 9, 2006, etc.).

Examining the record of this case in light of the above legal principles, as to the remainder of the facts charged except for the part concerning the evasion of value-added tax for the second term portion of 200 billion won in relation to the charge of violating the Punishment of Tax Evaders Act in 2015, the judgment of remand was rejected and the judgment of remand became final and conclusive, the Defendant’s assertion that the judgment of conviction was disputing the judgment of the court below after remanding on the ground of omission of judgment or misapprehension of legal principles as to the fee of KRW 5 billion in relation to the fees received from D, is related to the part regarding which the final and conclusive judgment was already final and conclusive, and it did not constitute a legitimate

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.