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The judgment of the court below is reversed.
The sentence of sentence against the defendant shall be suspended.
Reasons
1. The sentence imposed by the lower court (the suspended sentence of KRW 50 million) on the summary of the grounds for appeal is too unfasible and unreasonable.
2. The meaning of Article 20 of the Punishment of Tax Evaders Act provides that “No provision on aggravation of restriction on concurrence with fines in Article 38(1)2 of the Criminal Act shall apply to a person who commits an offense under Article 10 of the Punishment of Tax Evaders Act,” is interpreted to the effect that, in punishing a number of offenses for which judgment has not become final and conclusive at the same time, “an increase by up to one half of the maximum amount of fines specified for the most severe crime” under the main sentence of Article 38(1)2 of the Criminal Act shall not apply.
Therefore, in a case where a fine is imposed concurrently on a crime of violation of the Punishment of Tax Evaders Act due to each of the above offenses, the fine shall be separately imposed for each of the offenses and the amount of fine shall be imposed (see Supreme Court Decisions 94Do952, May 31, 1996; 2013Do11938, Dec. 26, 2013, etc.). In this case where a public prosecution was instituted against A, who is an employee of the defendant, for committing a crime of violation of Article 10(3)1 of the Punishment of Tax Evaders Act in relation to the duties of the defendant, the court below imposed a fine for all of the offenses by applying Article 38(1)2 of the Criminal Act while imposing a fine for each of the offenses while omitting the imposition of a fine for negligence.
In light of the above legal principles, the court below erred by misapprehending the legal principles of Article 20 of the Punishment of Tax Evaders Act, which affected the judgment.
Therefore, the judgment of the court below cannot be reversed.
The judgment of the court below is reversed in accordance with Article 364 (2) of the Criminal Procedure Act, and arguments are made.