When the defendant does not pay the above fine, 100,000 won.

The Defendant is a person who was operating “C” from February 8, 2012 to November 21, 2013, which is a man-made business entity in Busan Seo-gu.

On January 2014, the Defendant prepared and submitted a list of total tax invoices by seller, stating false details as to the supply value of goods or services equivalent to KRW 220,000,000,00 in total from “D” and “E”, even though there was no fact that the Defendant had received any goods or services upon filing a value-added tax return for the two period of July 1, 2013 (from July 1, 2013 to November 21, 2013) from the North Korea Island, located in 263 as the superintendent of the Seo-gu Busan Metropolitan City, the Defendant submitted a list of total tax invoices by seller, stating false details as to the supply value.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to the written accusation by the director of the tax office in North Korea;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 10 (3) 2 of the Punishment of Tax Evaders Act concerning the crime are deemed to be written in writing;

(Selection of Fine)

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;