
Legal Q&A
Q
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While undergoing a tax audit, I was notified that it would be converted into a tax offense investigation.. I do not even clearly understand exactly what a tax offense investigation is.. What should I do? If there is an attorney specializing in tax, I would like to receive some help.
Tax offense investigation
Answer
Published:
Author : ChanWoo JEONG
Hello. This is an attorney specializing in tax at Daeryun Law LLC.
You are in a situation where a tax audit has been converted into a tax offense investigation.
Usually, a general tax audit is converted into a tax offense investigation in the following cases.
1. When, during a general tax audit, materials evidencing an offense are discovered but the person does not consent to the voluntary submission of such materials
2. When, during a general tax audit, the suspicion of concealing materials evidencing an offense, such as double books, is clear, making seizure, search, and the like unavoidable
3. When a normal investigation is impossible because the person evades or obstructs the investigation for the purpose of concealing tax evasion, and the like
A general tax audit aims at collecting taxes, but a tax offense investigation aims at imposing criminal punishment, so caution is necessary.
If, as a result of the tax offense investigation, you receive a criminal accusation disposition, criminal punishment may be imposed after review by the prosecution and the court.
If the crime of tax evasion is established, it is punishable by imprisonment for up to 2 years or a fine equivalent to up to twice the evaded, refunded, or deducted tax amount; and if the obligation to issue a tax invoice is violated, by imprisonment for up to 3 years or a fine equivalent to up to three times the tax amount calculated by applying the value-added tax rate of that tax invoice.
In order to respond to a tax offense investigation, you must be sure to seek the assistance of an attorney specializing in tax and prepare a response strategy.
If you come to Daeryun Law LLC, we will present solutions to draw out a notification disposition and a no-charge disposition for tax evasion so that you do not receive a criminal accusation disposition.
If you need legal assistance regarding a tax offense investigation, please request a consultation at any time.

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ChanWoo JEONG
T. 070-5221-2387
Extensive corporate legal litigation and advisory experience · Attorney specializing in inheritance/tax/administrative law
Key Case Results
MoreCharge of Issuing 1 Billion Won in False Tax Invoices, Non-Referral
Client Charged With Violation of the Punishment of Tax Evaders Act, Non-Referral Decision
Assisting a Corporate Client, an Actual Custodial Sentence Was Avoided Despite an Allegation of Violation of the Punishment of Tax Evaders Act
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