조세범처벌법위반
A defendant shall be punished by imprisonment for six months.
However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Punishment of the crime
The Defendant is a person who actually operates “B” for the purpose of petroleum retail business.
No person shall conduct a business registration using another person's name for the purpose of evading tax evasion or compulsory execution, or conduct a business using another person's name.
Nevertheless, on April 15, 2015, the Defendant registered the business of “B” in the name of Pyeongtaek-si, which was located in Pyeongtaek-si, in which the Defendant had been running, due to the failure to pay taxes, and thereby making it impossible for the Defendant to operate the business of selling petroleum in his name. As such, the Defendant registered the business of “B” in the name of Pyeongtaek-si, which was known to the general public for the purpose of evading tax avoidance or compulsory execution, and operated the business by using it from that time until August 21, 2017.
Summary of Evidence
1. The defendant and his/her defense counsel asserted that among the suspect interrogation protocol of the police interrogation protocol against some of the defendant among the suspect interrogation protocol of the defendant as to witness E of the defendant's partial statement in court, the defendant and his/her defense counsel did not have any purpose of evading tax avoidance or compulsory execution.
However, since the purpose of the above subjective element is not necessary to be the sole motive for the act, even if it exists with other purposes, the degree of perception about the purpose is not required to be the active desire or final recognition, and it is sufficient if there is an incomplete perception.
In full view of the following circumstances that can be recognized by the evidence duly adopted and investigated by this court, the Defendant is fully aware of the fact that the Defendant registered the business under the name of D with the purpose of evading tax avoidance or compulsory execution.