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

On August 26, 2010, the Defendant permitted the registration of the business to the above C by using the name of the “E” ran tavern in the Dongdaemun-gu Seoul Metropolitan Government D3 floors for the purpose of tax evasion or compulsory execution at the name of the borrower C in Dongdaemun-gu Seoul, with the intention of evading tax evasion or compulsory execution.

Summary of Evidence

1. Defendant's legal statement;

1. Copy of the examination protocol against C;

1. Application of statutes to a tax offense report, a tax treatment statement, and a report on completion of partial investigation of value-added tax;

1. Article 11 (2) of the Punishment of Tax Offenses Act and Article 11 (2) of the Punishment of Tax Evaders Act concerning the crime and the selection of fines;

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;