The judgment of the court below is reversed.

Defendant shall be punished by a fine of one million won.

However, the period of one year from the date this judgment becomes final and conclusive.

1. After sending the case to the competent public prosecutor's office with respect to the violation of the Motor Vehicle Management Act, the competent public office has no authority to notify the competent public office, and the notification was made;

Even if this is null and void, even if a penalty was paid based on a notice of null and void disposition, the validity corresponding to the final and conclusive judgment on the payment cannot be recognized (misunderstanding of legal principles).2.

A. Disposition of notification to the Commissioner of the National Tax Service or the head of a local tax office under Article 15(1) of the Procedure for the Punishment of Tax Evaders Act is a procedure for notifying a tax offender of a monetary sanction by the court in lieu of the criminal procedure against which he/she is subject to imprisonment or property punishment, and without filing a complaint against the tax offender who has performed such notification, and treating the tax offense promptly and in a simplified manner without filing a complaint against the tax offender.

In addition, an accusation by the head of a local tax office or the head of a tax office on a tax offense case under the Procedure for the Punishment of Tax Evaders Act is an expression of intent demanding an investigative agency having the authority to investigate and institute a public prosecution to process it in a criminal case by filing a report on the tax offense. In case of an accusation on a tax offense case, in principle, the investigation and disposition procedures by the head of a

Considering the legal nature and effect of the above notification and accusation in light of the provisions related to the Procedure for the Punishment of Tax Offenses Act regarding the procedure for the handling of tax offenses, in a case where a local Commissioner of the National Tax Service or the head of the tax office immediately files an accusation without going through the notification pursuant to Article 17(1) of the Procedure for the Punishment of Tax Offenses Act, thereby, the procedures for the investigation and disposition of a tax offense are completed and the procedures for the investigation and disposition are complied with in a criminal case procedure and the head of the local