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(영문) 대법원 2018.04.10 2018오1
조세범처벌법위반등
Text

Part of the original judgment, which was suspended from the sentence of fine for the defendant, shall be reversed.

Reasons

The grounds for emergency appeal are examined.

Article 59 (1) of the Criminal Act provides that when a sentence of imprisonment or imprisonment without prison labor for not more than one year, suspension of qualifications or a fine is to be imposed, if the circumstances in light of the provisions of Article 51 of the Criminal Act have been remarkable, the sentence may be suspended.

Provided, That this shall not apply to a person who has been sentenced to suspension of qualifications or more severe punishment.

“......”

Pursuant to Article 39(1) of the Criminal Act, where a sentence is imposed on a crime for which judgment has not been rendered among the concurrent crimes after Article 37 of the Criminal Act, the punishment of “the crime for which judgment to be sentenced to imprisonment without prison labor or heavier punishment has become final” as prescribed in the proviso of Article 59(1) of the Criminal Act after Article 37 of the Criminal Act shall be included in “the previous crime for which suspension of qualification or heavier punishment has been sentenced” (see Supreme Court Decision 2010Do931, Jul. 8, 2010). According to the reasoning and records of the original judgment, according to the reasoning of the original judgment and records, the defendant was sentenced to six years of imprisonment with prison labor at the Gwangju High Court on February 13, 2013 due to a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), which became final and conclusive on February 21, 2013; the original judgment was suspended by a fine of one year and six months with respect to the accused; and the facts favorable to the above judgment.

Examining the above facts in accordance with the legal principles as seen earlier, even if the facts charged in the original judgment were to have been committed before the judgment became final and conclusive, since the punishment of the above final judgment constitutes “the previous conviction for which suspension of qualifications or any heavier punishment was imposed” under the proviso of Article 59(1) of the Criminal Act, the sentence of the Defendant cannot be suspended in the original judgment.

Even though the original judgment was rejected, the decision of a fine for the defendant constitutes a case where the trial was in violation of the law and regulations.

Therefore, Article 46 (1) of the Criminal Procedure Act is the main text.

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