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| TITLE | 【Syllabus of Latest Opinion】 Supreme Court Decision 2023Do539 Decided April 12, 2024 【Violation of the Act on the Aggravated Punishment of Specific Crimes (Taxation); Violation of the Punishment of Tax Offenses Act】 [full Text] |
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| Summary | |
| 【Main Issues and Holdings】 [1] Requirements for the establishment of the crime of tax evasion stated in Article 3 of the Punishment of Tax Offenses Act and Article 8 of the Act on the Aggravated Punishment of Specific Crimes Whether the crime of tax evasion is accomplished in cases where the tax obligation has not arisen because of the failure to satisfy the taxation requirements in tax laws (negative) [2] Meaning of the principle of actual taxation stipulated in Article 14(1) of the Framework Act on National Taxes In a case where: (a) a person to whom the ownership title of property belongs has no ability to control and manage the said property; (b) there is a person who actually controls and manages the property through the exercise of the right of control over the titleholder; and (c) the discrepancy between the titleholder and actual owner is attributable to the purpose of tax evasion, a person to whom the income accruing from the said property belongs and liable for tax payment (held: a person who actually controls and manages the property) | |
