A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Criminal facts

To the extent that it does not go beyond the identity of the basic facts of the facts charged, part of the facts charged in the instant case, which does not pose a substantial disadvantage to the defendant's exercise of defense.

No one shall allow any third person to register a business using his/her name for the purpose of evading taxes or evading compulsory execution, nor allow any third person to run a business by using another person's name.

Around April 2016, the Defendant agreed with C and D to register a business entity of “E” (representative A), which is a computer component business entity, and C plans to commit a crime such as receipt and issuance of false tax invoices, and D takes part in the crime planned by C by introducing the Defendant through F, such as lease contract, business registration, opening of passbook, opening of cell phones, etc., and the Defendant established a bankbook and cell phone after obtaining D instructions.

Following that, C and D received sales invoice of KRW 4,51,270,800 in total from “G” registered under the name of the Defendant through “E” and received sales invoice of KRW 4,511,270,80 in total on 47 occasions, such as the details of receipt and issuance of the attached tax invoice from April 28, 2016 to June 28, 2016, and remitted money in the name of the transaction price from “E” account to “G” account, and the “G” under the written application for permission for changes to the Bill of Indictment is obvious clerical error. Thus, it is corrected.

The sales account statement of KRW 4,533,847,454 was issued to three other companies in the name of the other party to the sales in 92 times.

Accordingly, the defendant allowed another person to use his name for the purpose of tax evasion or compulsory execution.

Summary of Evidence

1. Partial statement of the defendant;

1. Partial statement of the witness D;

1. A protocol concerning the examination of suspect against each part of the defendant by the prosecution;

1. Accusations, value added taxes;