2. Where the defendant does not pay the above fine. < Amended by Presidential Decree No. 16090, Jan. 1

[Criminal Records] On May 3, 2016, the Defendant was sentenced to imprisonment with prison labor of one year and six months and a fine of one million won at the Gwangju District Court on May 12, 2016, and the judgment became final and conclusive on May 12, 2016.

[2] The Defendant: (a) as the actual operator of D in the Republic of Korea, and (b) around February 2014, registered D’s business operators in the branch of the Yancheon-gun District District of the Yandong-gun, the Defendant registered D using the name of E, etc. on the ground that the Defendant may obtain the registration of business operators in the name of the Defendant due to bad credit standing; and (c) operated D until May 26, 2015, on the grounds that the Defendant may obtain the registration of business operators in the name of the Defendant.

Accordingly, the defendant registered the business with another person's name for the purpose of evading tax evasion or compulsory execution.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the examination of suspects of prosecution or police concerning E;

1. A written accusation and accompanying documents (a copy of a written answer);

1. Previous conviction: Application of the text of the judgment;

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

1. The first sentence of Article 37 of the Criminal Act to treat concurrent crimes: Provided, That the first sentence of Article 39 (1) shall be applicable;

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

1. The defendant and his defense counsel asserted as to the assertion of the defendant and his defense counsel under Article 334 (1) of the Criminal Procedure Act of the Provisional Payment Order. The defendant asserts that the defendant's registration of D by using the name of E, etc. was true or did not aim at tax evasion or compulsory execution.

However, in light of the following circumstances acknowledged by each of the above evidence, it is recognized that the defendant registered D with the above business for the purpose of evading taxes or evading compulsory execution.

Therefore, the above argument is not accepted.

(1) The defendant is registered as D in the name of E, etc.