소득세법 제33조 등의 벌금 등 필요경비 불산입 규정만으로는 몰수 범죄수익을 필요경비 산입 대상에서 제외하기 어렵다.
It is difficult to exclude confiscated criminal proceeds from being included in necessary expenses just by the non-inclusion of necessary expenses such as fines in Article 33 regarding the Income Tax Act.