Return of a transfer to an individual with a note?

Question

Fintech

The client transferred the prepayment to the physical card. person
In the note I wrote "Project name. Type of service. Prepayment" Accordingly
, with such a note, a direct road to tax fines .

Answer 1

Accordingly, with such a note, a direct road to fines from the tax
Were there precedents?
If the amount is less than half a million and the transfer is not from a legal entity, no one will pay attention.

Answer 2

If the amount is small and the payment is one-time no problems, you can do nothing