The meaning of this case's fraudulent and other unlawful acts

The term "fraud and other unlawful acts" as referred to in Article 9 of the Punishment of Tax Evaders Act means the deception and other active acts which make it impossible or considerably difficult to impose and collect taxes, and the mere failure to report under the tax law without accompanying any other acts shall not constitute the fraudulent acts.

Articles 9 and 13 (2) of the Punishment of Tax Evaders Act

Defendant

Prosecutor

Daegu District Court Decision 76Gohap2505 delivered on October 28, 1976

The summary height is dismissed.

The grounds for non-explosion are examined.

Article 9 of the Punishment of Tax Evaders Act provides that a person who evades a tax by fraud or other unlawful act shall be punished in accordance with the classification of each of the following subparagraphs, and Article 13 subparagraph 2 of the Punishment of Tax Evaders Act provides that a person who intentionally neglects or makes a false report or notification in relation to a report or notification under the Act shall be punished. Article 13 subparagraph 2 of the Punishment of Tax Evaders Act refers to an act which makes it possible to evade a tax and which is recognized as unlawful by social norms. In other words, "the act of fraud or other unlawful act" refers to a deceptive act which makes it impossible or considerably difficult to impose and collect a tax, and a person who fails to file a tax report under the tax law shall not be deemed to constitute an unlawful act. In other words, the Supreme Court's precedent cited in the lawsuit is that where a person raises relics without filing an import declaration, it does not constitute a fraudulent or other unlawful act under Article 18 (1) of the Customs Act, which does not constitute an unlawful act, and thus, the decision of the court below that did not constitute a crime of tax evasion under Article 213 subparagraph 2 of the Punishment Act.

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

Justices Jeong Tae-won (Presiding Justice)