I want to consult on how to clear charges of issuing false tax invoices.

If you are charged in connection with false tax invoices, tax investigations, witness investigations, search and seizure procedures, etc. are likely to proceed.

After this, you will receive no-charge, notice disposition, or accusation disposition, and if you receive accusation disposition, you must subsequently undergo investigation for violation of the Tax Crime Punishment Act.

The Tax Crime Punishment Act was enacted to enhance the effectiveness of tax laws and establish citizens' tax awareness by stipulating matters related to punishments for those who violate tax laws.

Tax invoices issued as if a transaction occurred when it actually did not, or tax invoices inflated and issued as if more was paid than the actual purchase amount, become false tax invoices and result in punishment.

If you have falsely issued and manipulated tax invoices while operating a business, you will be punished with imprisonment or a fine.

For example, if a tax invoice is delivered and issued without actual provision of services or purchasing acts, imprisonment of up to 3 years or a fine equivalent to up to 3 times the tax amount calculated by applying the value-added tax rate to the supply value will likely be imposed.

If you are investigated and tried for issuing false tax invoices, you can receive a reduced sentence if you have filed an amended return or a late return, voluntarily paid most of the evaded tax, or if a substantial amount of the evaded tax has already been collected.

However, if it appears that you systematically participated in the crime for tax evasion, please be aware that this becomes an aggravating factor.

Such tax evasion charges are matters where both the supplier and the recipient are subject to criminal punishment, and in addition to personal disadvantages, the business you operate may also suffer losses.

If you are charged with tax evasion through false tax invoices, please respond with the professional assistance of a tax attorney.