When the defendant does not pay the above fine, 100,000 won.

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.

On June 3, 2014, the Defendant registered C’s business using the name of the Defendant’s model B for the purpose of evading taxes or evading compulsory execution in the Busan District Tax Office located in 23, Busan, Dong-gu, Busan, and operated the business until December 31, 2015 by using the above business registration.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of D police statement;

1. Written accusation, - Criminal facts, etc.

1. Application of Acts and subordinate statutes for business registration;

1. Article 11 (1) of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The sentence as ordered shall be determined by comprehensively taking into account the following factors: the scale of the grounds for sentencing under Article 334(1) of the Criminal Procedure Act, the details of notification disposition, the Defendant’s age, character and conduct, environment, motive and circumstance of the crime, and circumstances after the crime was committed.