Defendant shall be punished by a fine of three million won.

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

Punishment of the crime

[ summary of crime] B, after establishing a corporation by using the name of C and A, issued a false tax invoice and planned to collect certain fees from companies that need purchase tax invoice. A around August 2, 2015, around February 20, 2016, established “A” under the name of C, “B” and “B” and “B” issued false tax invoice without supplying goods or services to the transaction company.

[ criminal facts] No one may allow another person to use his/her name for the purpose of evading taxes or evading compulsory execution, nor allow another person to run his/her business by using another person's name.

On June 13, 2016, the Defendant permitted B to use his name to register E with the purpose of evading taxes or evading compulsory execution at the same tax office located in Busan-dong, Busan-dong 1463-4.

Summary of Evidence

1. Trial records with respect to B and C;

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

1. Application of Acts and subordinate statutes to each accusation, investigation report (attached to suspect F data), notification of results of a tax investigation and notification of advance notice of taxation, one copy, investigation report (purchase and attachment of a list of tax invoices), one copy, one copy of a list of tax invoices, one copy of a list of tax invoices, and one copy of a list of tax invoices, investigation report (as a result of the analysis of account transaction details and transaction details, attachment of CDs), investigation report (as a result of the analysis of account transaction details and necessity of investigation by counter parties);

1. Article 11 of the Punishment of Tax Evaders Act and Article 11 (2) of the Punishment of Tax Evaders Act concerning the crime and the selection of fines;

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

1. The crime of this case on the grounds of sentencing of Article 334(1) of the Criminal Procedure Act for the order of provisional payment is that B permits B to use his name for the purpose of evading taxes or evading compulsory execution.