Abstract: The difficulty and focus of the problem of accessory punishment lies in the imbalance of crime and punishment that may result from mitigation, and more specifically, the problem of the possible existence of a disproportionate sentence and the difficulty of proportionality of crime and punishment even after adjusting to the next sentencing range through mitigation. In addition, there are controversies in academic circles about the comparison of the punishment of the principal and accomplice, the definition of the "next sentencing range" (i.e., the "statutory penalty"), and the mitigation of the control sentence and the single sentencing range. Therefore, applying the principle of hermeneutics under the principle of balance of crime and punishment, by introducing a special mitigation system and discovering the substance of the relevant provisions, is a reasonable idea to solve the above-mentioned difficulties.