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

The defendant is a C&A employee in charge of financial management, etc.

On March 31, 2011, the Defendant submitted to the head of Dongjak-gu Seoul District Tax Office two (2010. 1 October 1, 2010 to December 31, 2010) the list of total tax invoice by buyer was submitted by buyer. However, even though he did not supply goods or services to the owner, the Defendant submitted a false statement to the said list of total tax invoices as “trade name D (corporate name), purchase 2, supply value 1,425,00,000”.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement made by witnesses E in the third protocol of the trial;

1. Statement made by a witness F in the fifth trial records;

1. Total tax invoice by buyer;

1. Application of a copy of judgment;

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the option of punishment;

1. Articles 70 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;