A defendant shall be punished by imprisonment for a term of three years and a fine of three billion won.

When the defendant does not pay the above fine.

Criminal facts

[criminal record] On May 10, 2007, the Defendant was sentenced to 8 months of imprisonment for a crime of violating the Punishment of Tax Evaders Act at the Changwon District Court on May 10, 2007 and completed the enforcement of the sentence on May 24, 2007.

[] On September 28, 2010, the Defendant conspired with C, D, and E in collusion with Busan District Court: (a) committed a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes with regard to criminal facts identical to the facts charged in the instant case; (b) sentenced to imprisonment for six years and fine of 23 billion won; and (c) sentenced to imprisonment for two years and fine of 2 billion won for D (the Busan District Court 2010 High Court 194 et al.); and (d) thereafter, the appellate court of the instant case reversed part of the first instance judgment as to C on December 22, 2010, and sentenced D to five years and fine of 2.2 billion won for D’s imprisonment with prison labor for the above company, and the above appellate court’s decision was dismissed by the Supreme Court’s decision that “the above company will be supplied with the same value as D’s supplied company from the first place of business without any need to obtain a certain amount of tax deduction from the said company” (the above appellate court’s decision became final and conclusive as it is not necessary for the Plaintiff’s payment of 201.