On October 12, 2017, the Defendant was sentenced to three years and ten years and ten years of imprisonment at the Daejeon District Court for fraud, etc., and the judgment became final and conclusive on October 13, 2017. On April 5, 2018, the Daejeon District Court sentenced one year of imprisonment with prison labor for fraud, etc., and the judgment became final and conclusive on July 11, 2018.

[2019 Highest 2797]

1. No person shall conduct a business registration using another person's name, or conduct a business using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, around July 17, 2015, the Defendant registered a business operator with B’s name for the purpose of tax evasion by registering a business operator in the name of B in the budget tax office located in 1883, a lewing-ro, a 1883, at the time of the office of budget revenue, and operated a business.

2. The Defendant submitted a list of the total tax invoices by false seller and by seller related to C is a person who actually operated C, which is a pet book store located in the former Gunsan-si.

No act of submitting to the Government a list of total tax invoices by seller under the Value-Added Tax Act by entering it falsely.

A. A. Around July 25, 2015, the Defendant filed a final return of value-added tax amount for the first period of 1, 2015 on the budget tax revenue book located at 1883, the lewing-ro, the 1883, the lewing-ro, the YY, and the Defendant submitted a false tax invoice stating that he supplied E with goods or services equivalent to KRW 82,423,00,000, as shown in the attached crime list 1.2) around January 25, 2016, the Defendant filed a final return of value-added tax amount for the second period of 2015, the Gun tax revenue book located at 49, the Dosan-ro, the 13-ro, the Dosan-si, the 106,076,000 won, regardless of the fact that he supplied goods or services to F.