A disposition of taxation is null and void as a result of a mistake in the determination of a taxable object and a taxpayer, and a delinquent crime is established.

Since there is no concern about the problem of delinquency with respect to the taxation that has been null and void due to a mistake in the determination of the taxable object and taxpayer, the delinquent crime is not established.

Article 10 of the Punishment of Tax Evaders Act

Defendant

Prosecutor

Jeonju area in the first instance, Jeonju area in the second instance, and Jeonju area in the second instance, 69No957 delivered on March 9, 1971

The appeal is dismissed.

The prosecutor's appeal is examined.

According to the court below's decision, the court below's decision that denied the establishment of a delinquent tax due to a tax disposition, which states that there is no room for the problem of delinquency with respect to the invalid tax as a matter of course due to a mistake in the determination of a taxable object and the taxpayer's final decision, is just, and there is no ground to accept the argument that the tax of this case was imposed on slaughter business (the main business) by the indictment and evidence of the original decision, and that it was not imposed on the service fee (service fee) from the opposite position in the case, which appears to the purport that the tax of this case was not imposed on the service fee, and it is established only on a legitimate tax, and there is no room for establishing a delinquent tax due to the lack of the object of delinquency. Accordingly, the court below's decision that excludes the object of delinquency from the object of taxation due to the grounds for objection, and there is no error in the misapprehension of the court's decision that it should be recognized as the object of taxation due to the absence of remedy under Article 10 of the National Tax Examination Request Act.

The appeal is without merit, and it is so decided as per Disposition by the assent of all participating Justices.

The judge of the Supreme Court of Korea shall have jurisdiction over the Lee Jong-su (Presiding Judge)