I falsely reported a suspicion of tax evasion. Will it constitute false accusation?

Under the Criminal Act, false accusation is established when a person reports a false fact, and it is punishable by imprisonment for up to 10 years or a fine not exceeding 15 million won.

False accusation is established only when a report of a false fact is made to a 'public office or public official' (Article 156 of the Criminal Act). In the context of false accusation, a 'public office or public official' refers not only to a direct superior with the authority to examine and carry out a disciplinary disposition or criminal disposition, but also to cases where the report can reach such an authorized superior through the chain of command or transfer to the competent investigative authority.

According to relevant precedent, the Commissioner of the National Tax Service has the authority to issue a notice disposition equivalent to a fine for a tax offense or to file an accusation with the prosecution, so if a false petition regarding a suspicion of tax evasion is submitted to the Commissioner of the National Tax Service, this also constitutes false accusation (Supreme Court Decision 91Do2127, December 13, 1991).

Therefore, if you falsely submit a petition to the Commissioner of the National Tax Service regarding a suspicion of tax evasion concerning your colleague, false accusation will be established.

In particular, under Article 14 of the Act on the Aggravated Punishment of Specific Crimes, a person who commits false accusation in relation to the Punishment of Tax Evaders Act may, as aggravated punishment, be sentenced to imprisonment for a definite term of not less than 3 years, so if the charge is recognized, it is difficult to avoid punishment.

However, if you, like the questioner, intend to surrender yourself or to confess, a certain degree of mitigation of the sentence may be possible.

If you made a false report on a suspicion of tax evasion with the purpose of having the other person subjected to criminal punishment, false accusation may be established, so we recommend that you promptly obtain the assistance of an attorney specializing in criminal and tax matters.