The case affirming the judgment of the court below holding that in case where the defendant concealed a personal record sheet to conceal the actual sales amount stated in the "total sheet" on the personal record sheet discovered by the prosecutor's search and seizure, reduced the main place of transaction, which serves as the basis for calculating the sales amount by paying service fees on credit card sales slips in excess of actual amount, and then under-reported and paid the tax base and tax amount on the basis of it, it constitutes fraud or other unlawful act which makes it impossible or considerably difficult to impose and collect taxes, and which constitutes fraud or other unlawful act.

Article 9 of the Punishment of Tax Evaders Act

Defendant

Defendant

Attorneys Kim Jong-ho et al.

Seoul High Court Decision 2003No1424 delivered on October 10, 2003

The appeal is dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. Regarding ground of appeal No. 1

According to the reasoning of the judgment below, the court below found the defendant guilty of the crime of embezzlement of the money in this case on the ground that, based on the evidence duly admitted by the court of first instance, the victim was released from the defendant's demand for the payment of the rent in arrears, with the intent to escape from the defendant's demand for the payment of the rent in arrears, and that the victim did not explicitly express his intent to waive the rent in this case at the time of the crime, even though the victim did not express his intent to waive the rent in this case at the time of the crime, the victim was released from the court of first instance and did not have any other means to demand the payment in advance. In light of the fact that the victim did not exercise his claim in advance due to the defendant's act of attack and did not have any other means to demand the payment in advance. In light of the records, the court below's aforementioned recognition and judgment are justified, and there is no error of law by misunderstanding the legal principles as to mistake of facts or insufficient deliberation or public conflicts due to the violation of the rules of evidence as alleged in the grounds for appeal.

2. Regarding ground of appeal No. 2

According to the reasoning of the judgment below, the court below found that the "total sale" on the personal records of this case discovered by the prosecutor's search and seizure is justifiable in calculating the evaded tax based on the total amount of service charges, etc. excluding service charges, etc., and determined that if the defendant concealed the personal records of this case in order to conceal the actual sales amount stated on the "total sale", reduced the main unit that serves as the basis for calculating the sales amount by paying service charges in excess of the actual sales amount, and then filed and paid the tax base and tax amount insufficiently based on the above findings, it constitutes fraud or other fraudulent act that makes it impossible or considerably difficult to impose and collect taxes. In light of the records, the judgment of the court below is just and acceptable, and it cannot be said that there is no error of law by misunderstanding the facts against the rules of evidence, incomplete deliberation, or misunderstanding the legal principles on fraud or other unlawful act, as otherwise alleged in the ground of appeal.

3. Conclusion

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

Justices Shin Shin-chul (Presiding Justice)