Of the judgment of the court of first instance, it is related to the violation of the Punishment of Tax Evaders Act in the table No. 11 to 14.

1. As to the ground of appeal on the tax evasion listed in the No. 1 or No. 10 of the annexed crime list in the judgment of the court of first instance

A. “Fraud or other unlawful act” in the crime of tax evasion under Article 9(1) of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) refers to an act of enabling the tax evasion, i.e., an act which is recognized as illegitimate by social norms, i.e., a deceptive scheme which makes the imposition and collection of taxes impossible or considerably difficult.

Therefore, it does not constitute a mere failure to report under the tax law or making a false report without accompanying other acts. However, in cases where a false account book stating the income or sales in the account book, other than a tax return or a false account book stating the income or sales in the actual transaction situation, and a false account book stating the sales amount, other than the account book stating the actual transaction situation, a tax return may be deemed as having been made impossible or considerably difficult to impose and collect taxes in addition to the circumstances showing the intention of active concealment, such as filing a tax return under the tax law.

(See Supreme Court Decision 2002Do2569 Decided September 24, 2002; Supreme Court Decision 201Do13605 Decided March 15, 2012; Supreme Court Decision 2010Do9871 Decided June 14, 2012; etc.). Meanwhile, Article 3(6) of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) provides that “Fraud or other unlawful act” in the crime of tax evasion means the false entry of books, such as the preparation of double books, and receipt of false evidence or false documents (title 1); destruction of books and records (title 3); concealment of property; operation or concealment of profit-making transactions (title 4); or omission of statements or books intentionally, or omission of statements or books.