Deception

And concealing means for making false tax returns or not declaring, evading paying a large amount of tax and accounting for more than ten percent of the tax payable shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall be fined. If the amount is large and accounts for more than thirty percent of the tax payable, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined.

If the withholding agent adopts the means listed in the preceding paragraph and fails to pay or pay less the tax already withheld or collected, the larger amount shall be punished in accordance with the provisions of the preceding paragraph.

"For the conduct of the first two paragraphs which have been repeatedly implemented, untreated shall be calculated according to the aggregate amount."

"If there is a first act, the tax authorities shall pay the tax payable and pay the late fee after paying the collection notice in accordance with the law. If the administrative penalty has been imposed, they shall not be investigated for criminal responsibility. However, in the past five years, they have been penalized for evading paying taxes or having been punished by the tax authorities for more than two times."

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