In accordance with J.Y. Interpretation No. 687, based on the constitutional principle of nulla poena sine culpa (no culpability carries no penalty), a person shall be subject to criminal penalty only for criminal violations and culpable acts. That Interpretation said that in accordance with Article 47, Item 1 of the Tax Collection Act, if the responsible person of a company should intentionally instruct, participate in the implementation or fail to prevent the act of tax evasion, he shall be subject to criminal penalty. However, why these acts are met by Elements of evasion of taxes, the justices did not say, but it is necessary to add the reasons from the perspective of criminal law theory.