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Strict outcome · Comparison Pair · Tax evasion

Small-shop owner imprisoned for ₩300M tax evasion

Owner N (anonymized)·Ordinary citizen·District Court · 2019

Harm

₩300M tax loss

Sentence

1y 6m

Court

District Court

Guideline

Comparison thesis

Self-employed under-reporting ₩300M: 1y 6m prison. Star celebrity ₩3B: fine only.

Tax-evasion guidelines key on amount; ten-times-more should mean a heavier sentence. 'Voluntary disclosure' and 'national affection' are mitigators that a small-shop owner cannot purchase.

Case summary

A self-employed restaurant operator who under-reported sales over four years for a total tax loss of about ₩300 million was sentenced to 1 year, 6 months of actual imprisonment plus a back-tax surcharge.

Disparity flags

Within guideline

Sources

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