1. When the defendant does not pay the above fine.

"2014 High 38" means a person operating a non-stock company with no trade name in Yangsan-si D; ① from June 3, 2013 to November 19, 2013, the Defendant conspired with a non-stock supplier who does not know the names of "E, F, G, and H", and received non-stock equivalent to the total value of KRW 53,006,701,90 as non-data and did not issue a tax invoice; ② the Defendant supplied non-stock with the total value of KRW 49,416,545,830 for the same period of supply as non-data; ② the Defendant purchased non-stock, such as copper, from a non-stock supplier with no material without knowledge of the name of the supplier; and issued the following non-stock in sequence to the Defendant who supplied the entire amount of the non-tax invoice under the name of the supplier of non-stock; and simultaneously issued the non-tax invoice under the name of the JJ, including the supply of false non-stock in cash.

1. Violation of the Punishment of Tax Evaders Act;

A. A. Around June 3, 2013, the Defendant evaded value-added tax by either intentionally failing to prepare and keep account books or preparing transaction specifications, receipt books, etc., and then failing to file a value-added tax return at the competent tax office, when supplying the said non-stock business entity with no trade name Defendant’s trade name (or “stock company I”), the supply value of which is equivalent to the supply value of 442,583,400 won, in which the Defendant’s name and trade name are unknown in the said non-stock business entity without any trade name operated by the Defendant (or “stock company I”).