Whether the act of making a false purchase sale book and filing a tax return constitutes "Fraud or other unlawful act" under Article 9 (1) of the Punishment of Tax Evaders Act (affirmative)

In addition to preparing and keeping a single account book stating the actual transaction situation, the act of making a false purchase and sales book stating less sales amount and making a tax return thereby making the sales amount less than the actual transaction situation is an active act making it impossible to impose and collect taxes or making it considerably difficult to impose and collect taxes, which is a "Fraud or other unlawful act" as stipulated in Article 9 (1) of the Punishment of Tax Evaders Act.

Article 9 (1) of the Punishment of Tax Evaders Act

Defendant

Defendant

Attorney Lee In-bok

Seoul High Court Decision 83No468 delivered on January 20, 1989

The appeal is dismissed.

As to the Grounds of Appeal:

The judgment of the court below and the judgment of the court of first instance held that the preparation of evidence and the recognition of facts constituting a crime shall be justified, and there is no violation of the rules of evidence such as the theory of lawsuit. In addition, the defendant's act of making and keeping a book-keeping, which is a book stating the situation of actual transactions, and making a false purchase sales statement stating less sales and making a tax report thereby making it impossible to impose and collect taxes or making it considerably difficult to do so, and the act of making a false report below the actual sales amount constitutes "Fraud or other unlawful act" as provided in Article 9 (1) of the Punishment of Tax Evaders Act, and it cannot be deemed that it is merely an act of non-reporting, and it is not a mere act of non-reporting, and even if there was a circumstance under which the amount of evaded tax was increased due to the same circumstances as the theory of lawsuit, such circumstance does not affect the establishment of crime.

Therefore, this appeal is dismissed as it is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Sang-won (Presiding Justice)