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

The Supreme Court dismissed the criminal charge of serious tax fraud against the defendant. The prosecution alleged that the defendant committed fraud by failing to report income from a partnership, which had previously triggered an administrative tax adjustment. The court ruled that since the tax authority had already adjusted the tax liability administratively, the specific criminal element of evading payment through deception was not established, rendering the criminal prosecution inadmissible.