The Defendants did not pay the above fine.

1. The Defendants’ co-principal

A. Defendant A, as an operator of the Felel in Busan Metropolitan City, was in charge of fund management of the entertainment tavern “G” and the entertainment tavern “H” on the second floor of the Moel Building and the entertainment tavern “H” (the two entertainment taverns are registered separately, but are operated together with sales and purchase management; hereinafter the same shall apply). Defendant B was in charge of the business of the said entertainment tavern, etc.

B. In order to avoid taxes or avoid compulsory execution, the Defendants conspired to evade taxes by omitting cash sales from the tax base to be reported in the course of operating business registration under the name of employees, including entertainment taverns, including a water, in order to avoid taxes.

C. The Defendants of the crime of violation of the Punishment of Tax Evaders Act following the business registration using another person’s name was registered in the Suwon-dong, Busan-dong, 148-57 on October 1, 2009 in the above G, under the name of the employee I, and registered in the name of the employee J at the same tax office on August 3, 2010, and registered in the name of the employee K at the same tax office on September 24, 2012.

Accordingly, the Defendants conspired to make business registration using another person's name for the purpose of evading tax evasion or compulsory execution.

The Defendants, in the course of operating an entertainment drinking house from January 1, 2009 to December 31, 2009, omitted the tax base return of KRW 544,617,69 in cash sales in 2009, value-added tax, individual consumption tax, and global income tax base return by each reporting deadline.

As a result, the Defendants conspired to commit fraud or other unlawful act, 47. 47.