Form 1040의 서명란 위에 적혀있는 작은 글씨를 보시면,
"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and compete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge."
"위증시 처벌을 받으며, 본인은 이 보고서와 수반되는 내용을 검토했으며 본인이 아는 한 진실하고 정확함에 선언합니다."
"Tax fraud carries a penalty of $250,000 and up to 3 years in prison.”
26 U.S. Code § 7206 - Fraud and false statements
![banner](/http_img.asp?strUrl=http://cdn.koreadaily.com/_data/consultant/2019/10/15/162012968.jpg)