Tax evasion is a common kind of crime that sabotages the taxation system and the fair competition of commerce. Tax payers who commit tax evasion might have criminal or administrative liability, with which the difference will be explained in this thesis. With literature reviews, case studies and interviewing with judge, prosecutor, and taxation administrator, the system of punishment for tax evasion as long as dilemmas it encountered are presented. The results revealed that the application of Double Jeopardy and the constrained legal elements of offence have been crippled the criminal liability of tax evasion which is enacted in article 41 of Tax Collection Act. The study suggests to reinforce criminal punishment and extend the scope of legal elements of the offence, in order to amend the weakness of criminal liability of tax evasion.