Supreme Court dismissed tax evasion claim where defendant failed to prove tax evasion intent under tax law.

The Supreme Court of Finland dismissed the defendant's appeal regarding the applicability of the tax evasion indicator. The defendant argued that specific circumstances met the legal definition of tax evasion, but the court found insufficient evidence of subjective intent to evade taxes. Consequently, the court ruled that the statutory requirements for establishing tax evasion were not met based on the presented facts.