A defendant shall be punished by imprisonment with prison labor for not less than two years and a fine not exceeding one billion won.

When the defendant does not pay the above fine.

Punishment of the crime

From April 9, 2007, the Defendant substantially operated the F entertainment tavern in the second floor of Busan Shipping Daegu E-building and the G entertainment tavern in the third floor of the same building from September 16, 2008 to April 20, 2011.

1. On July 25, 2007, the Defendant filed a final return of value-added tax for the first period of 2007 F entertainment tavern operated by the Defendant. From April 9, 2007 to June 30, 207, the Defendant: (a) even though the actual total sales amount of the said entertainment tavern was KRW 171,352,723, and the sales amount was reduced in cash through the account of financial institutions; (b) made a false entry of the sales amount of KRW 88,790,363,00 in the account book and submitted it to the account office; and (c) made a false entry of the sales amount of KRW 82,562,360, and evaded value-added tax by reporting the reduction of sales amount of KRW 82,562,360; and (d) omitted from the date and time to December 31, 2010 to KRW 39,401,309,500,309,50000,39.

2. From September 16, 2008 to December 31, 2010, the Defendant acquired G entertainment taverns and actually operated by the Defendant, but was able to make business registration under another person’s name in order to avoid taxes by distributing the import amount.

From September 16, 2008 to May 10, 2010, the Defendant registered his business with another person’s name for the purpose of evading tax evasion or compulsory execution.

B. From May 10, 2010 to August 3, 2010, the Defendant separated the pleadings from Busan Suwon Tax Office as co-defendant and rendered judgment on December 27, 2011.