When the defendant does not pay a fine.

On July 25, 2012, the Defendant filed a final return of value-added tax for the first time in 2012 with the Dongdaemun-gu Seoul Dongdaemun Tax Office, Dongdaemun-gu, Seoul, stating that the Defendant supplied goods or services equivalent to KRW 48,869,00 to the C Company, but falsely stated that the buyer supplied goods or services equivalent to KRW 70,000,000 of the tax invoice to the C Company.

Summary of Evidence

1. Statement by the defendant in court;

1. Descriptions of a written accusation and a report on the closure of investigation;

1. Application of Acts and subordinate statutes on sales day, including a tax invoice, a written confirmation of transaction, a detailed statement of credit purchase prohibition;

1. Punishment of Tax Evaders Act in relation to the crime. Article 10 (1) 2 of the Punishment of Tax Evaders Act (Selection of Fine);

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;