If the defendant does not pay the above fine, 50,000 won.

From July 12, 2010 to February 28, 2011, the Defendant operated wholesale and retail business on grain, etc., which is an ingredient of animal feed, in the name of “D”, from Seoan-gu, Seoan-gu, Seoan, Seoan-si, and “D.”

On January 23, 2011, the Defendant submitted a final return on the value-added tax base for 2010 (from October 1, 2010 to December 31, 2010) to the astronomical Tax Office, stating that “trade name (i.e., purchase price), 1 sheet for each purchase, 780,000,000 won” is false on the said list without supplying goods or services, and submitted a final return on the value-added tax base for 2010 on the same day (from October 1, 2010 to December 31, 2010), stating that “In submitting the final return on the value-added tax base for 20,000 won” in the above list without being supplied with goods or services, the Defendant submitted the final return on the value-added tax base for 20,000 won.

Summary of Evidence

1. Statement by the defendant in court;

1. Receipt of a written accusation;

1. A written answer;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Punishment of tax offenses under Article 10 (3) 3 of the Punishment of Tax Evaders Act, and selection of fines;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act ( simple sum);

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

1. Sentencing of sentencing under Article 334(1) of the Criminal Procedure Act, consideration of the motive and circumstance of the instant crime, profits of the Defendant, etc.