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

No person shall register a business with another person's name for the purpose of evading tax evasion or compulsory execution, or run a business using another person's name.

Nevertheless, the Defendant, from January 30, 2015 to April 29, 2015, actually operated “C” on the first floor of Gyeongsung-gun, Chungcheongnam-gun, Kim Sung-gun, and operated a business under D with 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 the suspect of each police officer against the defendant or D;

1. The defendant asserts that he/she did not evade taxes or enforce compulsory execution, even though he/she could not engage in his/her business by making use of the business registration in another person's name.

Article 11(1) of the Punishment of Tax Evaders Act provides that “In order to punish a person who registers a business by using another person’s name for the purpose of evading tax evasion or compulsory execution, or who operates a business by using another person’s name, he/she shall be punished by imprisonment for not more than two years, or by a fine not exceeding twenty million won,” the person who registers a business by using another person’s name requires “the purpose of evading tax evasion or compulsory execution” as a subjective constituent element.

As such, “purpose” as a subjective constituent element does not need to be the sole motive for the act, so even if it exists with other purposes, and in such a case, what purpose is the principal cause of the act.

The degree of recognition of the purpose is not required to be the active or conclusive recognition, but it is sufficient to have dolusence.

In a case where the defendant denies the existence of the objective, the fact, which is a subjective constituent element, is an indirect fact or fact having considerable relevance in its nature.