Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 52

The circumstance "the amount of input tax is falsely reported" as set out in Subparagraph 5 of Paragraph 1 of Article 51 of the Act includes any filing for a tax refund or credit under any circumstance in which the Act prohibits deduction of the input tax amount, or in which no purchase has in fact occurred, or in which an input tax voucher has been falsified.The amount of tax evasion for circumstances set out in Subparagraphs 1 to 6 of Paragraph 1 of Article 51 of the Act shall be determined in accordance with the following provisions:1. For circumstances set out in Subparagraphs 1 to 4 and Subparagraph 6, the amount of tax evaded shall be the delinquent tax amount leviable assessed by the competent tax authority based on the data it obtained from investigation, including the input tax that has been reported pursuant to Article 35 of the Act and that is not of any type of input tax provided in Article 19 therein, and the input tax calculated in accordance with Paragraph 2 of Article 15-1 of the Act.2. For the circumstance set out in Subparagraph 5, the amount of tax evaded shall be the actual amount of tax evaded as a result of false reporting of input tax that has been discovered by the competent tax authority.