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

The Defendant is a person who operated a film and currency marketing agency business from May 24, 201 to December 31, 2011 under the trade name of "C (Representative D)" in Busan Shipping Daegu of Busan.

1. No person who submits a sum table of accounts of separate accounts by customer shall submit to the Government, without supplying goods or services, a sum table of accounts of separate accounts by customer under the added-value-Added Tax Act stating in falsity a sum table of accounts of separate accounts by customer;

Nevertheless, on July 25, 2011, the Defendant filed a final return on value added tax at the Busan District Tax Office located in Suwon-dong 148-57, Namcheon-gu, Busan, Busan on January 201, 201. The facts are the same year from May 24, 201.

6. Until October 30, 200, even if the goods or services were not supplied to “E” and “F”, a sum table of accounts on the sales invoice of KRW 247,779,000 in total was prepared and submitted to the public official in charge, as if the goods were supplied.

2. He/she shall not register a business with another person's name for the purpose of evading tax borrowed in the name or evading compulsory execution;

Nevertheless, on May 24, 2011, the Defendant registered as a business proprietor of the trade name “C” in the name of D for the purpose of evading taxes, such as evading disposition on default of national taxes, or evading compulsory execution at the Busan Suwon Tax Office.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of suspects of D;

1. A written accusation;

1. Application of Acts and subordinate statutes to a list of total tax invoices by customer (as of January 201), and each electronic tax invoice;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, Article 10 (3) 3 of the Punishment of Tax Evaders Act (including submission of a sum table of tax invoices by customer with false entries), Article 11 (1) of the Punishment of Tax Evaders Act (a point of registration of other person's user) and selection of fines;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;