Are first-time small-amount tax evaders subject to tax evasion punishment?

You must be very anxious about the tax evasion charges.

Our country requires self-reporting and payment of certain taxes. Also, the law stipulates that the fact of having taxable income should be reported to the state.

However, many people think that the state has no way to find out individual tax evasion amounts, so they omit reporting or report falsely.

If the intent to evade taxes is recognized, even a first-time offender with a small amount may be subject to criminal punishment. It is established when fraud or improper acts are committed to embezzle taxes and receive refunds and deductions.

According to Article 3 of the Punishment of Tax Offenses Act, a person who evades taxes or receives tax refunds or deductions through fraud or other improper acts is subject to tax evasion punishment of imprisonment of up to 2 years or a tax evasion fine equivalent to up to 2 times the evaded tax amount, refund, or deduction received (hereinafter referred to as "evaded tax amount, etc.").

If the evaded tax amount is 300 million won or more and that amount is 30% or more of the amount that should have been reported and paid, or if the evaded tax amount is 500 million won or more, this addresses content such as imposing a fine of 3 times or more, or combined imprisonment for aggravated punishment.

However, the special sentencing factor mitigation factors of tax evasion include "cases where the actual gain is minor."

If the evaded tax amount is relatively small, some mitigation can be expected, but being a first-time tax evader does not unconditionally guarantee leniency.

Please prepare your tax evasion punishment response with a specialist attorney to receive results that do not leave a criminal record, such as non-prosecution or non-indictment.