I falsely reported tax evasion charges. Will this constitute false accusation?

Under criminal law, false accusation is established when false facts are reported and is punishable by imprisonment of up to 10 years or a fine of up to 15 million won.

For false accusation to be established, the false facts must be reported to a "public office or public official" (Article 156 of the Criminal Act). The "public office or public official" in false accusation refers not only to the authorized superior having the authority to review and decide on disciplinary or criminal dispositions, but also includes cases where it can reach the authorized superior through the chain of command or transfer of investigation jurisdiction.

According to relevant precedents, since the Commissioner of the National Tax Service has the authority to make disposition of notification corresponding to fines or to file complaints with the prosecution regarding tax offense acts, submitting a false petition regarding tax evasion charges to the Commissioner of the National Tax Service also constitutes false accusation (Supreme Court Decision dated December 13, 1991, Case No. 91Do2127).

Therefore, if you submit a false petition regarding a colleague's tax evasion charges to the Commissioner of the National Tax Service, false accusation is established.

In particular, according to Article 14 of the Act on the Aggravated Punishment, etc. of Specific Crimes, those who commit false accusation in connection with the Punishment of Tax Offenses Act may be subject to aggravated punishment of imprisonment for 3 years or more, so it is difficult to avoid punishment when the charges are recognized.

However, like you, if you intend to surrender or confess, the sentence may be partially reduced.

If you make a false report on tax evasion charges with the purpose of having the other party receive criminal punishment, false accusation may be established, so please quickly receive the assistance of a criminal and tax specialist attorney.