If the defendant does not pay the above fine, KRW 100,000.

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.

Nevertheless, the Defendant actually operated “C” from April 29, 2015 to August 20, 2015, and operated a business under D’s name for the purpose of evading tax or evading compulsory execution.

Summary of Evidence

1. Partial statement of the defendant;

1. Protocol concerning the examination of suspects of D by the prosecution;

1. A protocol concerning the examination of each police suspect against the defendant or D;

1. The defendant asserts to the effect that he did not evade taxes or compulsory execution, even though he did not engage in a business by making use of business registration under another person's name.

Article 11(1) of the Punishment of Tax Evaders Act provides that "a person who operates a business by using another person's name for the purpose of evading tax evasion or compulsory execution or by using another person's name shall be punished by imprisonment for not more than two years or by a fine not exceeding 20 million won" requires "the purpose of evading tax evasion or compulsory execution" as a subjective element for punishing a person who has registered a business by using another person's name.

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

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

If the defendant denies the existence of the objective, such subjective elements.