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The judgment below
Of those, the part as to Defendant B is reversed.
Defendant
A corporation shall be punished by a fine of 50 million won.
Reasons
1. The gist of the grounds for appeal asserts that the defendants' punishment (for defendant A: one year of imprisonment, two years of suspended sentence, 160 hours of community service, 50 million won of fine in case of defendant B) of the judgment of the court below is too unreasonable, and the prosecutor is too uneasible and unfair.
2. Judgment ex officio (Judgment on Defendant B Co., Ltd.)
A. Article 20 of the Punishment of Tax Evaders Act provides, “The provisions on restricted aggravation with respect to the concurrence of fines under Article 38(1)2 of the Criminal Act shall not apply to a person who commits an offense under Article 10 of the Punishment of Tax Evaders Act,” and where a fine is imposed concurrently on several offenses for which judgment has not become final, the fine shall be determined separately for each offense, and the amount of fine shall be
(See Supreme Court Decision 94Do952 delivered on May 31, 1996, etc.). B.
In light of the above legal principles, the court below examined the case and sentenced Defendant B, who was prosecuted pursuant to the joint penal provisions under the Punishment of Tax Evaders Act, to the fine under Article 10 (1) and (2) of the same Act by applying Articles 18, 10 (1) 1 and 10 (2) 1 of the same Act, not to impose a fine separately for each crime under Article 20 of the same Act, but to impose a fine of 50 million won for all the crimes by adding concurrent crimes under Article 38 (1) 2 of the Criminal Act. Such judgment of the court below is erroneous in the misunderstanding of legal principles under Article 20 of the Punishment of Tax Evaders Act, which affected the conclusion of the judgment, and thus, the part on Defendant B, among the judgment below, cannot be maintained any more.
3. We examine the judgment of Defendant A, even though the period of the instant crime is long, the extent of the amount received by false issuance of a tax invoice or by false receipt is considerably poor. The amount of delinquent taxes due to the instant crime reaches approximately KRW 1.4 billion, and the Defendant did not pay most of them, and the instant crime is committed.