Defendant shall be punished by a fine of KRW 3,000,000.

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

Punishment of the crime

On April 6, 2016, the Defendant was sentenced to two years of imprisonment with prison labor for habitual larceny at the Chuncheon District Court on April 6, 2016 and such judgment became final and conclusive on April 15, 2016.

No one shall allow another person to register a business with his/her name for the purpose of evading taxes or evading compulsory execution.

Nevertheless, around October 19, 201, the Defendant accepted the proposal from the name in the name of the business owner who borrowed the name of the business owner for the purpose of tax avoidance, etc. at the office of tax office located in Nam-gu, Nam-gu, Chungcheongnam-gu, Seoul and 14-80, Nam-gu, 201, and allowed the registration of the business owner with respect to B whose name the representative is the defendant for the purpose of tax evasion, and allowed the registration of the business owner with respect to B whose name the business owner is the defendant and operated the above gas station.

As a result, the defendant allowed another person to use his name for the purpose of tax avoidance.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Copy of protocol concerning the examination of suspect C by the police; and

1. Statement made by the prosecution with regard to D;

1. Request for data related to the violation of the Punishment of Tax Evaders Act and replies;

1. Request for cooperation with an investigation (request for the delivery of documents issued with a certificate of seal impression), investigation report (Analysis and report on details of account transactions);

1. Previous convictions: Application of Acts and subordinate statutes to inquiries, such as criminal history, reports on criminal investigations (referring to inquiries about recent previous convictions, decisions and current status of acceptance);

1. Article 11 of the Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015) applicable to the crime and Article 11(2) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015)

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;