조세범처벌법위반
A defendant shall be punished by a fine not exceeding 12 million won.
Where the defendant fails to pay the above fine, one hundred thousand won shall be paid.
Punishment of the crime
[criminal power] ① On May 20, 2016, the Defendant was sentenced to one year of imprisonment for a violation of the Punishment of Tax Evaders Act, etc. at the Changwon District Court on September 9, 2016, and the said judgment became final and conclusive on September 9, 2016, and the paroled on March 30, 2017 during the execution of the sentence on March 19, 2017, and the parole period expired.
② On November 22, 2018, at the Changwon District Court, the Defendant was sentenced to the suspension of the execution of six months for a violation of the Punishment of Tax Evaders Act, and the judgment became final and conclusive on November 30, 2018.
【Criminal Facts】
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.
1. Nevertheless, the Defendant, on April 13, 2017, was unable to register his/her business under his/her name due to bad credit standing, etc., and the Defendant, upon having registered his/her business under his/her name, B, who is the Defendant’s seat, and asked the said B to loan his/her business name for the purpose of evading tax evasion or evading compulsory execution, obtained the Defendant’s consent from the said B. On April 13, 2017, the Defendant had the said B registered his/her business under the name of “C” in the name of “C” in the name of the said B.
2. From around that time to December 2018, the Defendant engaged in a construction business by using the business registration under the above B’s name. On January 25, 2019, the Defendant discontinued the said business registration from the Masan-si, Changwon-si, Changwon-si, 315 to 211.
Accordingly, the Defendant made a business registration using the above B’s name for the purpose of evading tax evasion or compulsory execution, and carried on a business using the above B’s business registration.
Summary of Evidence
1. Protocol of suspicion of crimes against B in relation to the defendant's legal statement;
1. An accusation, business registration, details of account transactions, details of arrears, and an application for closure of business;
1. Each investigation report and accompanying documents;