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The judgment below
Among them, the part against the defendant is reversed, and this part of the case is supported by the Chuncheon District Court.
Reasons
The grounds of appeal are examined.
1. (a) Disposition of notification to a tax offense case by the Commissioner of a local tax office or the head of a tax office under Article 15(1) of the Procedure for the Punishment of Tax Evaders Act is a procedure in which the tax office notifies a tax offender of a monetary sanction in lieu of the criminal procedure to be imposed on the type of imprisonment or the property type by the court, and the tax offender who has complied with it promptly and simplified, without filing a complaint against the tax offender, and is characterized as a prior procedure of criminal procedure.
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
In light of the contents and purport of the provisions regarding the procedure for the punishment of tax offenses with respect to the legal nature and effect of the notification and accusation as above, in a case where a local Commissioner of the National Tax Service or the head of a 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, if the investigation and disposition on a tax offense case are completed and the procedures for the investigation and disposition are carried out in criminal cases, and the head of a local tax office or the head of a tax office has no authority to notify
Therefore, the head of the local tax office or the head of the tax office made an accusation against the same tax offense, and then notified the same tax offense.
Even if this is made after the extinguishment of legal authority, it is not effective unless there are special circumstances, and even if the person who committed the tax offense commits this.