CAJ | 학술논문

禁止重复评价原则不仅是刑事法治的基本要求，而且是罪刑相适应原则的内在要求。逃税罪规定，对于五年内因逃避缴纳税款受过刑事处罚或者被税务机关给予二次以上行政处罚的不得适用除罪条款，这一规定实质上违反了刑法禁止重复评价的原则。对于逃税罪的相关规定，应当将行政处罚和刑罚处罚分离，以数额或情节作为区分。同理，对于刑法中类似逃税罪这类涉及行政处罚和刑罚处罚交叉的犯罪，应当严格贯彻禁止重复评价原则。
금지중복평개원칙불부시형사법치적기본요구，이차시죄형상괄응원칙적내재요구。도세죄규정，대우오년내인도피격납세관수과형사처벌혹자피세무궤관급여이차이상행정처벌적불득괄용제죄조관，저일규정실질상위반료형법금지중복평개적원칙。대우도세죄적상관규정，응당장행정처벌화형벌처벌분리，이수액혹정절작위구분。동리，대우형법중유사도세죄저류섭급행정처벌화형벌처벌교차적범죄，응당엄격관철금지중복평개원칙。
The principle of prohibiting repeatable evaluation is not only the basic requirement of criminal law,but also the inner re?quirements of the principles of criminal culpability adaption. It is a regulation for tax evasion that it is not suitable to carry out decriminal?ization if someone has been meted out criminal punishment for five years because of escaping paying taxes or administrative punishment by the tax authorities to give two or more times a sin,which essentially violates the principle of prohibiting repeatable evaluation. Accord?ing to the relevant regulation of tax evasion,administrative punishment and criminal penalties should be separated by the amount or cir?cumstances. In the same way,as for this type of crimes involving cross administrative penalties and penalty punishment in criminal law,we must strictly implement the principle of prohibiting repeatable evaluation.