Supreme Court dismissed tax fraud charge where unreported income was already subject to tax adjustment.

The Supreme Court dismissed the prosecution for serious tax fraud regarding income from a company that had already been adjusted in personal tax assessment. The defendant argued that since the income was corrected administratively, criminal prosecution was unnecessary, while the prosecution contended the severity warranted criminal charges. The court ruled that the administrative adjustment constituted sufficient legal consequence, rendering the criminal charge inadmissible under the principle of ne bis in idem.