Supreme Court allows tax penalty and business ban despite prior tax assessment order for same conduct.

The Supreme Court allowed the lower court's decision to impose a tax penalty and business ban on A. Although a tax assessment order had already been issued for the same conduct before the criminal proceedings began, the court held that the administrative order did not preclude criminal liability. The court reasoned that the administrative measure and criminal sanction serve different legal purposes and can coexist without violating the principle of double jeopardy.