장부 미작성과 그 은닉행위 등의 조세범 처벌법 제3조 제1항 해당 여부

Abstract

This case goes on the study on whether not preparing or keeping books and its concealment belongs to Article 3 Clause 1 of Punishment of Tax Evaders Act. The Punishment of Tax Evaders Act Article 3 Clause 1 prescribe “any person who evades a tax, obtains a tax refund or deduction by fraud or other unlawful means shall be punished by imprisonment with labor for not more than two years or by a fine equivalent to not more than double the amount of tax evaded, refunded or deducted (hereinafter referred to as "amount of tax evaded, etc." and also Clause 1 prescribe "fraud or other unlawful acts" in paragraph 1 means active acts which make the imposition and collection of taxes impossible or remarkably difficult, which fall under any of the following subparagraphs”. Each paragraph of the Concerned Clause mainly indicates specific types of unlawful means. The above Supreme Court case, to destroy memorandum and not preparing or keeping books as intentional action to evade tax, did conform Article 3 Clause 1 in Punishment of Tax Evaders Act. So the Supreme Court Decision is in conclusion appropriate. However, the Supreme Court does not say whether the memorandum belongs to book. Maybe the Supreme Court has identified the memorandum as a kind of book. In the future we expect changed details in Supreme Court case.