If the defendant does not pay the above fine, KRW 100,000.

On March 27, 2013, the Defendant was sentenced to six months of imprisonment with prison labor for the violation of the Punishment of Tax Evaders Act at the Seoul Eastern District Court, and the judgment became final and conclusive on July 15, 2013.

On July 25, 2012, the Defendant operated C, which is a company for contract processing of clothes and shoes, in Gangdong-gu Seoul. On July 25, 2012, the Defendant filed a quarterly value-added tax return in Gangdong-gu Seoul, Gangdong-gu, Seoul, and submitted the list of buyer by buyer. The facts are as follows: (a) goods equivalent to KRW 8,429,00,000 for the above period; (b) goods equivalent to KRW 35,150,00 for the F Company (G); (c) goods equivalent to KRW 94,930,00 for the P Company (K); (d) goods equivalent to KRW 36,058,00 for the H Company (K); (e) goods equivalent to KRW 50,210,00 for the J Company (K); (e) goods equivalent to KRW 24,382,00 for the L Company (M); (e) goods equivalent to KRW 300,00 for the P Company (G); and (iii) goods equivalent to KRW 30130.

As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.

Summary of Evidence

1. Defendant's legal statement;

1. A report on the completion of investigation by a suspect of material facts;

1. A written accusation;

1. Previous records of judgment: Application of criminal records, references to criminal records, investigation reports, and Acts and subordinate statutes;

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

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

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;