조세범처벌법 제9조 제1항에서 정한 조세포탈범의 주체 및 원천징수의무자를 처벌대상으로 하는 같은 법 제11조와의 구별.
Subject of the tax evader stipulated in Article 9 (1) of the Punishment of Tax Offenses Act and its distinction from Article 11 of the same Act, which has persons liable for withholding tax as subjects to punishment.