Whether non-declarations under tax law or underreporting of tax bases constitutes fraud or other unlawful acts under Article 9 of the Punishment of Tax Evaders Act (negative)

"Fraud and other unlawful acts" referred to in Article 9 of the Punishment of Tax Evaders Act mean the deception and other active acts that make it impossible or considerably difficult to impose and collect taxes as a means of tax evasion with the intent of tax evasion, and the fact that such acts are not accompanied by the tax return under the tax law or by underreporting the tax base, and the fact that the taxes are not paid, shall not be included herein.

Article 9 of the Punishment of Tax Evaders Act

Supreme Court Decision 83Do1220 Delivered on September 13, 1983

Defendant Company

Prosecutor

Attorney Lee In-bok

Seoul Criminal Court Decision 84No3592 delivered on December 14, 1984

The appeal is dismissed.

The prosecutor's grounds of appeal are examined.

"Fraud and other unlawful acts" referred to in Article 9 of the Punishment of Tax Evaders Act mean the deception and other active acts that make it impossible or considerably difficult to impose and collect taxes as a means of tax evasion with the intent of tax evasion. The fact that such acts are not accompanied by the tax return under the tax law or by underreporting the tax base and not paying taxes is included herein.

(1) A party member shall not be deemed a party member (see Supreme Court Decision 83Do1220 delivered on September 13, 1983).

According to the reasoning of the judgment of the court below, the court below maintained the judgment of the court of first instance that acquitted each so-called of the defendant's judgment was based on any active misconduct of the defendant. In light of the records, the above decision of the court below is just in accordance with the purport of the above judgment, and there is no error of law such as misconception of facts against the rules of evidence as pointed out in the lawsuit, and all of the arguments

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating judges.

Justices Kim Young-ju (Presiding Justice)