if the wine is caught by the tax bureau, the tax can be paid. For tax evasion, the tax authorities may impose a fine of not paying or underpaying the tax by more than 5% but not more than five times, in addition to making up the tax payment and late payment fees. Law on the Administration of Tax Collection Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstays expenditure or omits or understates income in account books, or refuses to declare or makes false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable, is guilty of tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 5% but not more than five times the taxes that he fails to pay or underpays. If a crime is constituted, criminal responsibility shall be investigated according to law.