meaning of other unlawful acts as prescribed in Article 9 of the Punishment of Tax Evaders Act.

The illegal act under Article 9 of the Punishment of Tax Evaders Act refers to the act which makes it possible to evade the tax, and is recognized as unlawful under the social norms, and it refers to the deceptive scheme or other unlawful act which makes it impossible or considerably difficult to impose and collect the tax, and it does not constitute an unlawful act without accompanying any other act.

Article 9 of the Punishment of Tax Evaders Act

May 10, 197, 76Do4078 decided May 10, 197 (Article 9(3) of the Punishment of Tax Evaders Act, Article 11563, 11563, 25B-8, 10089)

Defendant

Defendant

Busan District Court (80Gohap1045)

The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

70 days from the detention days prior to the pronouncement of the judgment below shall be included in the above sentence.

except that the execution of the above sentence shall be suspended for one year from the date of the final decision.

The charge of violating the Punishment of Tax Evaders Act is acquitted.

The gist of the defendant's grounds for appeal is that the defendant's violation of the Punishment of Tax Evaders Act in the facts charged in this case does not constitute a crime that the defendant evades tax by failing to file a report under the tax law, and even if not, the court below did not specify that part of the facts charged falls under any of the subparagraphs 1, 2, and 3 of Article 9 (1) of the Punishment of Tax Evaders Act, and the sentencing of the defendant is unfair because the sentencing of the court below is too unreasonable. Thus, Article 9 of the Punishment of Tax Evaders Act provides that the person who evades tax by fraudulent or other unlawful acts shall be punished in accordance with the classification of each of the following subparagraphs. The "unlawful act" refers to an act that is recognized as being unfair under the social norms by allowing tax evasion, and it refers to the imposition and collection of taxes, and it does not constitute a fraudulent act because business registration and report under the tax law are not accompanied by any other act, and therefore, the court below did not err by misapprehending the legal principles as to the defendant's tax evasion or by failing to file a report under the tax law.

Therefore, the remaining grounds for appeal by the defendant are reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the judgment of the court below is reversed, and it is again decided as follows.

Although the Defendant obtained a gas supply permit only for 150 households in Nam-dong 148-22, Nam-gu, Busan, the Defendant purchased at 46,857,624 won a liquid gas 93,270 gramgs from the gas wholesale company, etc. from the gas wholesale company, etc. to 723 households in the above five apartment complexes, from January 1, 1980 to October 31, 198 and supplied gas to the areas other than the permitted areas by selling gold 60,428,796 won via the existing central supply collective equipment equipment.

The facts of the ruling shall:

1. Each statement that conforms to the facts set forth in the judgment of the defendant and the non-indicted 1 in the trial court

1. Statement that conforms to the facts stated in the original judgment by the defendant;

1. Statement that corresponds to the facts indicated in the protocol of examination of the accused of the prosecutor;

1. A statement in Nonindicted 2’s written statement that corresponds to the facts indicated in the judgment

1. The facts in the judgment are sufficient to prove the existence of the seized gas purchase and sale account table (No. 1).

The so-called the defendant's decision falls under Article 51 subparagraph 1 and Article 8 (1) of the Gas Business Act, and the defendant's imprisonment shall be punished by imprisonment for 8 months within the scope of the term of punishment chosen by imprisonment among the prescribed penalty. In accordance with Article 57 of the Criminal Act, 70 days from the number of detention days prior to the pronouncement of the judgment of the court below shall be included in the above punishment, and the defendant shall have a reason to take into account the circumstances, so the execution of the above punishment shall be suspended for 1 year from the date when the judgment becomes final

From September 197 to December 31 of the same year, the Defendant: (a) was not guilty of the above apartment complex 3,00 households and 723 apartment complexes such as three-party 1 and five-party 723 households under disguised gas supply management in Busan-dong (name omitted); (b) was not registered as a business under Article 5 of the Value-Added Tax Act; (c) was not reported from January 1, 197 to 148-22 to 31 December 31 of the same year; (d) purchased professional gas in liquid state at the price of each apartment complex at the price of 107,758,758,00,000,000,0000 won and was not reported to 30,000,000 won and was not reported to 30,000,000 won and was not reported to 15,015,000 won and 14,57,015,000 won and 147.

It is so decided as per Disposition.

Judge Lee E-soo (Presiding Judge)