When the defendant does not pay the above fine.

The Defendant was a person who, from November 20, 201 to June 30, 201, engaged in the wholesale and retail business of scrap iron and non-ferrous iron in the name of “D” in Daegu North-gu Seoul Northern District from November 20, 201.

No person shall evade taxes by fraud or other unlawful acts, such as the manipulation or concealment of income, profit, act, transaction, etc.

Nevertheless, when the Defendant purchases waste glass, etc. from the non-metallics that trade non-metallic metals, such as waste glass, by means of voice in order to evade various taxes, such as value-added tax, he/she shall pay the purchase price in cash in order to conceal transaction details, such as quantity and value, at the request of the relevant non-metallics. The Defendant purchased waste glass at a price lower than normal price under the premise that he/she would not pay value-added tax from the beginning, and then issued a tax invoice for all ordinary sales while selling waste glass at a price lower than normal price, on the premise that he/she would not pay value-added tax from the beginning. After purchasing waste glass at a price lower than normal price, the Defendant was unable to report the total sales amount at the time of filing a value-added tax return, but, if a value-added tax is imposed on the Defendant based on the total sales amount, he/she would evade value-added tax by closing the above "D."

On July 22, 2011, when the Defendant reported the value-added tax on “D” to the Daegu District Tax Office located in YYY 3, Daegu Northern-gu, Daegu District Tax Office in 201, the Defendant purchased a large amount of waste lags, etc. from the 1st century from January 201 to June 201, 201, on the premise that the Defendant purchased the said “D” in a large amount of waste lags, etc., with all cash transactions in the same way as above, without any evidential materials remaining, and without paying the value-added tax on the premise that the value-added tax is not paid.