I want to know about the sentencing standards for the crime of tax evasion.

The sentencing for the crime of tax evasion is not determined simply by the amount of tax evaded, but is judged by comprehensively considering various factors such as the motive of the act, the degree of involvement, and the attitude after the crime.

For example, if you participated passively under external pressure or instructions, or if there is almost no actual benefit, the nature of the crime may be evaluated as relatively light.

Also, if only the payment timing was delayed without a clear purpose of tax avoidance, or if the crime was committed with willful negligence, the intent is considered low and may become a mitigation factor.

Crimes committed in a state of mental weakness or in extremely difficult economic circumstances can also be recognized as grounds for consideration of circumstances.

Self-reporting after the crime, reporting internal corruption, or showing efforts to fulfill tax obligations through amended filings or filings after the deadline also have a positive impact on mitigation.

If even part of the actually evaded tax has been voluntarily paid, or if you are sincerely making efforts to pay, or if part or more of that tax amount has already been collected or is about to be collected, the sentence is more likely to be lowered.

Additionally, having no prior criminal record and showing deep remorse for the crime also work as favorable circumstances in sentencing.

Ultimately, the crime of tax evasion is not judged simply based on the amount, but is decided by examining specific circumstances and the perpetrator's attitude overall.

Therefore, if there are reasons that may affect sentencing, it is important to organize and assert them well during the trial process.