When the defendant does not pay the above fine.

The defendant is each representative director of J and K Co., Ltd. for trade business, such as export of used cars.

Although anyone does not evade tax or receive a tax refund or deduction by fraudulent or other unlawful means, the defendant is entitled to receive a refund of value-added tax by obtaining a deduction of the purchase price for waste resources equivalent to the amount equivalent to 9/109 of the purchase price when he/she purchases and exports used cars from an individual who is not eligible to issue a tax invoice. In fact, even though he/she purchases used cars through a dynasingur, she transferred the name of the non-business entity in the name of the non-business entity before the date of cancellation of the export registration of the original register of registration of automobiles to be purchased, and then submitted a false letter of the column for the supply of the return of deduction of the purchase price for waste resources to the competent tax office as if he/she purchased and exported them from an individual who is a non-business entity, to receive a refund of value-added tax.

1. The Defendant in violation of the Punishment of Tax Evaders Act: (a) from April 1, 2012, the Defendant was operating J Co., Ltd. 301 in Nam-gu Incheon Metropolitan City L 301; (b) on May 25, 2012, at the tax office located in the Nam-gu Incheon Metropolitan City, Nam-gu 1447-1, the Defendant purchased heavy freight trucks of 18 tons of the franchise 18 tons from the N (the false nominal owner) in the name of the non-business owner and directly purchased 32,100,000 won from the N (the false nominal owner) and entered the column of the supplier of the return on the purchase of waste resources as if he were exported, the Prosecutor purchased 32,100,000 won from the P (the false owner) who purchased 36,000 won of the used freight trucks with the name of the non-business owner and completed the purchase of the freight with the end-of-life vehicle with the end-of-life.