Norwegian tax on poker

[LordMushroom2]

From what I understand, a Norwegian poker player has to pay 28% of his profit of a tournament or cash-hand if this profit is greater than NOK 10 000 ($1800).

But if you are professional (have poker as a living), you must pay taxes equivalent to normal income-tax on your profit for the year as a whole. You can also organize your pro-play in a share-company (AS), and pay normal corporate taxes.

Then I read about Annette Obrestad who won a lot recently and according to an article in "Dine Penger" has to pay 28% of that in taxes.

1) Is it optional to prove you are a pro and having to move away from the "28%-tax" in the process?

2) Is Annette guilty of tax-fraud?

3) Does Annette pay taxes like a professional, but Dine Penger was too lazy to check?