Part 1: General Theory of Tax Criminal Law

Chapter 1 Introduction
1.
Regulatory system of tax criminal law
2.
Basic principles of criminal law
3.
Tax Criminal Law and General Provisions of Criminal Law

Chapter 2 Scope of Application of the Tax Criminal Act
1.
Temporal scope
2.
Human and geographical scope of application

Chapter 3 Penalty Regulations
1.
Article 18 of the Tax Evasion Punishment Act
2.
Punishment of the business owner corporation or individual

Chapter 4: Principal Offenders and Accomplices of Tax Crimes
1.
General theory of principal and accomplice
2.
accomplice
3.
indirect perpetrator
4.
Teacher offense
5.
accomplice
6.
Daehyangbeom

Chapter 5 Prisoners
1.
General Theory of Prisoners
2.
Sin and vengeance
3.
Prisoner of tax crime

Chapter 6 Special Cases Concerning Punishment of Tax Offenders
1.
Special provisions regarding disciplinary procedures
2.
Exclusion of some provisions of the General Provisions of the Criminal Code

Part 2 Individual Tax Crimes

Chapter 1 Tax Evasion Crimes
Section 1 General Theory of Tax Evasion
1.
Regulatory system and protected legal interests of tax evasion crimes
2.
The nature of tax evasion
3.
Foreign tax evasion crimes

Section 2 Subjects of tax evasion crimes
1.
Taxpayer
2.
Representative and other actors: legally responsible persons
3.
A person other than the taxpayer or the perpetrator

Section 3 Existence of Tax Debt: Establishment of Tax Obligation
1.
Establishment and confirmation of tax obligations
2.
Issues regarding income tax and corporate tax
3.
Issues related to gift tax
4.
Issues related to value-added tax
5.
Reasons for requesting cancellation or subsequent correction of tax assessment and tax evasion crime

Section 4 Fraud or other unfair acts
1.
introduction
2.
Requirements and timing of misconduct
3.
Types of misconduct

Section 5. Consequences of Tax Portal
1.
Tax evasion or refund/deduction
2.
Portal tax amount
3.
Causal relationship between misconduct and the consequences of tax evasion
4.
The starting point of tax evasion crimes

Section 6 Intention of tax evasion, etc.
1.
General theory of intention
2.
Intentional tax evasion
3.
Recognition of illegality

Section 7. Relationship between Prisoners and Other Offenders
1.
Prisoners of Tax Portals: Tax Items and Tax Units
2.
The relationship between tax evasion and other crimes

Section 8 Punishment for Tax Evasion

Section 9 Illegal distribution of duty-free oil, etc.
1.
Illegal distribution of duty-free oil to farmers, fishermen, etc.
2.
Illegal distribution of duty-free fuel to foreign vessels, etc.

Section 10 Manufacture and Sale of Counterfeit Petroleum Products (Article 5)
1.
Legislative intent of this crime
2.
The subject of the original crime
3.
Component requirements
4.
Intentional
5.
Prisoners and their relationship to other crimes

Section 11 Aggravated punishment under Article 8 of the Special Act
1.
outline
2.
Elements of Article 8 of the Special Act
3.
convict
4.
Punishment for violation of Article 8 of the Special Act

Chapter 2 Crimes Related to Tax Invoices, Invoices, and Summary Statements
Section 1 Common Judgment Elements for Crimes Related to Tax Invoices, etc.
1.
System and overview of crimes related to tax invoices, etc.
2.
General Theory of Tax Invoices and Invoices
3.
Decision of the supplying party
4.
Issuer and recipient of tax invoice

Section 2 Non-issuance or non-receipt of tax invoices, etc.
1.
Non-issuance or non-receipt of tax invoices, etc.
2.
Submission of false tax invoice summary
3.
Non-issuance or non-receipt of invoices, etc.
4.
Submission of false invoice summary

Section 3 Crimes related to tax invoices, etc. without actual transactions
1.
Issuance and receipt of tax invoices without physical transactions
2.
False entry and submission of a tax invoice summary table without actual transactions
3.
Issuance and receipt of invoices without physical transactions
4.
False entry and submission of invoice summary statements without actual transactions
5.
Brokerage and mediation of receiving false tax invoices, etc.
6.
Aggravated punishment under Article 8-2 of the Special Act

Chapter 3 Other Tax Crimes
Section 1. Manufacture and sale of alcoholic beverages without a license
1.
Significance and legislative intent
2.
Component requirements
3.
convict

Section 2 Exemption from tax delinquency measures, etc.
1.
Exemption from tax delinquency
2.
Concealment of seized or confiscated items, etc.
3.
Assistance in evading tax delinquency dispositions, etc.

Section 3 Incineration and destruction of ledgers, etc.
1.
Significance and legislative intent
2.
Component requirements
3.
Relationship with prisoners and other criminals

Section 4 Obstruction of Honest Reporting
1.
False reporting by tax agents
2.
Incitement and instigation of non-reporting, etc.

Section 5. Travel Committee, etc.
1.
Significance and legislative intent
2.
Component requirements
3.
Relationship with prisoners and other criminals

Section 6 Illegal use of tax payment certificates, etc.
1.
Illegal use of tax payment certificates
2.
Reuse of electronic revenue stamps

Section 7 Non-performance of withholding tax obligations
1.
Significance and legislative intent
2.
Component requirements
3.
Relationship with prisoners and other criminals

Section 8 Issuance of false withholding tax receipts for earned income, etc.
1.
Significance and legislative intent
2.
Component requirements
3.
Prisoners, etc.

Section 9 Illegal provision of tax information, financial information, etc.
1.
Illegal provision of financial information, etc.
2.
Illegal provision of overseas financial account information, etc.

Section 10 Violation of the obligation to report overseas financial accounts
1.
Significance and legislative intent
2.
Component requirements
3.
convict
4.
punishment

Part 3. Procedures for Punishing Tax Crimes

Chapter 1 Investigation and Handling of Tax Violation Cases
Section 1 Tax Offense Investigation
1.
Significance of tax crime investigation
2.
Jurisdiction over tax offense investigations and the Tax Offense Investigation Deliberation Committee
3.
Target and initiation of tax offense investigation
4.
Methods and scope of tax offense investigation
5.
Tax violation disposition

Section 2 Notification Disposition
1.
The significance and nature of the notification disposition
2.
Requirements and procedures for notification disposition
3.
Effect of notification disposition

Section 3 Accusation
1.
The significance of the accusation
2.
Requirements and Procedures for Filing a Complaint
3.
The effect of accusation
4.
Cancellation and completion of the accusation, etc.

Chapter 2 Investigation and Prosecution of Tax Crimes
Section 1 Investigation of Tax Crimes
1.
Investigation before indictment
2.
Seizure and search

Section 2 Filing a Public Prosecution for Tax Crimes
1.
High-development policy
2.
Statute of limitations
3.
Description of the indictment
4.
Cancellation of indictment and re-indictment
5.
Disposition of non-prosecution

Chapter 3 Trial of Tax Crimes
Section 1. Subject of Judgment and Amendment of Indictment
1.
Object of judgment
2.
Amendment of indictment

Section 2 Proof of Tax Crime
1.
General principles of evidence and proof in criminal law
2.
Evidence ability
3.
Burden of proof and finding of facts

Section 3 Sentencing of Tax Offenders
1.
The process of sentencing
2.
Legal reasons for aggravation or mitigation
3.
Handling of competing criminals
4.
Sentencing standards
5.
Brother's sentence

Section 4 Effect of the Judgment
1.
Execution of brother
2.
Res judicata of a final judgment (double jeopardy)
3.
Tax criminal judgments and tax law
4.
Retrial of a final judgment

Appendix Tax Crime Sentencing Guidelines
Standards for types and amounts of punishment
Probation criteria

[Special Features]

· Detailed summary of the specific facts of the tax evasion case and review of various issues related to tax evasion crimes.
· Systematically organize tax invoice-related crimes based on the decisions of suppliers and tax invoice issuers/recipients.
· Detailed description of issues related to the investigation, prosecution, and trial procedures of tax crimes.

[Main Content]

· Distinguish between status crimes and non-status crimes among tax evasion crimes.
· Comprehensively summarizes issues related to embezzlement, breach of trust, fictitious assets, fictitious liabilities, and tax evasion related to off-balance sheet assets and liabilities.
· Organize the specific facts of cases such as overseas tax evasion using overseas SPCs.
· Systematically organize related crimes based on the decisions of suppliers and tax invoice issuers/recipients in relation to tax invoices.
· It organizes basic knowledge of criminal procedure law so that you do not need to look for other books related to the investigation, prosecution, and trial of tax crimes, and examines in detail the issues at each stage of criminal procedure.

[Comparison with competing books]

· Detailed coverage of specific facts of cases involving offshore tax evasion using overseas SPCs.
· Logically and systematically organize crimes related to tax invoices.
· Detailed coverage of issues and precedents related to the investigation, prosecution, and trial procedures of tax crimes.