조세범처벌법 제9조 제1항의 처벌대상 행위와 가벌성의 범위

In this case, It is decided that the withdrawing savings from the corporation account without positive accompanying acting as an account books mani- pulation, is property concealment included in 'fraud etc. illegal acting of the article 9 clause 1 in the tax crime punishment law. It is differentiated from usual precedents. However, the conception of the acting was excessively expended in this case. So, the withdrawing savings is not accompanying acting in the established precedents point of view. However, this interpretation is possible, because this precedent is mutual agreement of all justices of Supreme Court. In spite of this, some serious doubts is raised, owing to not reflecting the purpose of the this precedent in the some escorting precedents. The arbitrary decision of the precedents must be mistrusted.