On March 19, 2008, the Defendant was sentenced to imprisonment with prison labor for a violation of the Punishment of Tax Offenses Act at the Seoul Southern District Court on March 19, 2008, and on December 24, 2008, the parole period was expired on January 20, 2009. On November 1, 2012, the Jeonju District Court sentenced to imprisonment with prison labor for a violation of the Illegal Check Control Act and five million won on March 30, 2013, which became final and conclusive on March 30, 2013.

[Criminal facts]

1. No person shall register a business with another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, on August 25, 2011, the Defendant was unable to file an application for the registration of a business operator with the former tax office on the grounds that he is a bona fide taxpayer, and the Defendant was aware of it with the intention of evading tax evasion or compulsory execution.

The F made a proposal to “to have a business operator borrow an amount equivalent to KRW 15 million after the loan,” and then registered as a business operator of the agricultural product, miscellaneous Do and retail industry, “G” in the name of F.

2. The Defendant submitted a list of total tax invoices to the Defendant is a person who actually operated “G” for the purpose of agricultural, miscellaneous Do and retail business from August 25, 201 to June 11, 2012, Guro-gu Seoul Metropolitan Government I 210.

No person shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax-Related Acts without supplying or receiving any goods or service.

Nevertheless, on January 25, 2012, the Defendant reported value added tax for the second period of February 2011 at the above-ro tax office around January 25, 201, and supplied goods or services equivalent to KRW 1,270,523,00 in total supplied to 24 enterprises, such as G (K), including G (K) No. 1,270,523,000, as indicated in the crime sight table No. 24.

Part I of the aggregate table of tax invoices for each customer recorded falsely and the table of crimes are numbers.