If the defendant does not pay the above fine, KRW 100,000.

No one shall allow any third person to register a business using his/her name for the purpose of evading taxes or evading compulsory execution, or allow any third person to run a business using another person's name.

Nevertheless, around May 17, 2016, the Defendant, at the 117 Dobong-gu Seoul Northern District Tax Office, the Dobong-ro 117, a Dobong-gu, Seoul, proposed to enforce compulsory execution or impose taxes again from the bad credit holders B, and that the Defendant would make a business registration under the name of the Defendant, thereby allowing the said B to establish the “C” corporation in the name of the Defendant and to register the business, and allowing the said B to operate the business using the above registration under the Defendant’s name.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the Act and subordinate statutes governing a copy of the business registration certificate (D) and a copy of the receipt (report on the closure of business suspension), a copy of the judgment (report on the violation of the Act on the Control of Illegal Check 86, 2018), a basic certificate (B), an accusation, a report on the completion of value-added investigation, a list of electronic tax invoices, and a list of tax invoices by purchaser

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 11(2) of the Punishment of Tax Evaders Act concerning facts constituting an offense, and the selection of fines (including the confession of a crime, closure of a business proprietor who has lent his name, and currently employed as a cook and obtaining legitimate income);

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

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;