The appeal is dismissed.

The grounds of appeal are examined.

1. As to the ground of appeal No. 1, before the wholly amended by Act No. 9919 of January 1, 2010, as to the ground of appeal No. 1

(a) The same shall apply;

In the crime of tax evasion provided for in Article 9(1) of this Act or Article 3(1) of the Punishment of Tax Evaders Act, the term “Fraud or other unlawful act” or “Fraud or other unlawful act” refers to an act which enables the tax evasion and which is considered unlawful by social norms, i.e., a deceptive scheme or other active act which makes the imposition and collection of taxes impossible or considerably difficult. Therefore, it does not constitute merely a failure to file a tax return under the tax law or making a false tax return without accompanying other acts, but it does not constitute the mere failure to file a tax return or making a false tax return. However, it may be recognized that the imposition and collection of taxes were impossible or considerably difficult (see, e.g., Supreme Court Decisions 2011Do13605, Mar. 15, 2012; 2010Do9871, Jun. 14, 2012).

The judgment below

Examining the reasoning in light of the aforementioned legal principles and records, the above judgment of the court below is just and acceptable, and contrary to the allegations in the grounds of appeal.