If the defendant does not pay the above fine, 100,000 won shall be one day.

[criminal history] On December 21, 2010, the Defendant was sentenced to imprisonment with prison labor for a violation of the Narcotics Control Act (compact) at the Suwon Flag Station on December 21, 201, and completed the execution of the sentence on May 21, 201.

[Criminal facts] No person may allow another person to use his/her name for the purpose of tax evasion or compulsory execution.

Nevertheless, around August 25, 2011, the Defendant was aware of the fact at the tax office of Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-dong 1, 23 Gu, and was in common.

C It is intended to allow a business operator to get a loan equivalent to KRW 15 million after the loan from the business operator's name.

“The proposal received, and accepted it, and thereafter the Defendant’s name approved the registration of the operator of the wholesale and retail business for agricultural products miscellaneous in the name of “D” (business registration number E).

Summary of Evidence

1. Statement by the defendant in court;

1. The protocol concerning the interrogation of each police suspect against the defendant or F;

1. An application for registration of a real estate lease agreement, a report on completion of research on data, a report on general taxable persons' value-added tax, a list of tax invoices by seller, a list of total tax invoices by seller, and a business operator;

1. Previous conviction: Application of Acts and subordinate statutes to inquire about criminal history and the current status of confinement/taking by individuals;

1. Article 11(2) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015) concerning the crime

1. Selection of a fine for selective punishment (in that the crime of this case was committed within the period of repeated crime, the liability for the crime of this case is not minor, but there are circumstances considering the circumstances leading up to allowing the use of the name, failing to obtain the compensation, and failing to clearly understand whether there was a purpose of tax evasion or compulsory execution;

Considering the fact that the facts of the crime appear, the fact that the facts of the crime are recognized and seriously reflected, and there are no criminal records of the same kind).

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