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【Main Issues and Holdings】
[1] Whether “unlawful means” as referred to in the long-term imposition exclusion
period stipulated in Article 26-2(1)1 of the former Framework Act on National Taxes
and “unjustifiable means” as referred to in additional taxes on willfully underreported
return prescribed in Article 47-3(2)1 of the same Act include unlawful acts committed
by an agent, employee, or any other worker thereof as well as unlawful acts committed
by a taxpayer (affirmative in principle)
Where a taxpayer has not been negligent in paying due attention to, or managing
and supervising, the performance of the specific affairs of an employee, etc. to prevent
their unlawful acts, whether the exclusion period for the imposition of the
corresponding national taxes on a taxpayer may be extended and additional taxes on
willfully underreported return, to which a heavy tax rate is applied, may be imposed
upon the taxpayer (negative)
[2] Where unlawful acts of an employee, etc., other than the representative or de
facto representative of a corporation, were committed as part of criminal acts such as
fraud, breach of trust, etc., a victim of which is the taxpayer, for the purpose of
promoting their own or a third party’s interests against the interests and intention of the
taxpayer and the taxpayer could not easily have recognized or anticipated their
unlawful acts as the other party to a transaction engaged therein, whether a sanction
such as additional taxes on willfully underreported return, to which a heavy tax rate is
applied, stipulated in Article 47-3(2)1 of the former Framework Act on National Taxes
may be imposed upon the taxpayer on the grounds of the unlawful acts with regard to
understated reports by unlawful acts by breach of trust committed by an employee, etc. (negative) and whether unlawful acts by breach of trust committed by an employee,
etc. can be included in “unlawful means” as referred to in the long-term impo
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