The defendant shall be innocent.

1. No person prosecuted shall conduct business registration using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, on November 29, 2010, the Defendant registered the business with the trade name “C” at the Pyeongtaek-si Civil Petition Office located in Dobong-dong 16, Dobong-dong, Ansan-si, 2010, as the Defendant’s default tax amounting to KRW 20 million, and the Defendant’s default tax amounting to KRW 70 million, and thus, is likely to be subject to compulsory execution, such as seizure, if he/she registers the business under the Defendant’s name, and at the same time, he/she registered the said “C” with the intent to evade taxes by omitting a future tax return.

2. Propriety of an application for changes in indictment filed by the prosecutor.

A. On the third trial date, the prosecutor may not allow any person to make a business registration using his name for the purpose of evading taxes or evading compulsory execution. Nevertheless, on November 29, 2010, the Defendant: (a) registered the said C in the name of the Defendant using the name of the Defendant with the intention of evading taxes; and (b) registered the said C in the name of the Defendant with the intention of evading taxes by omitting a future tax return; (c) registered the business registration in the name of the Defendant under the name of the Defendant when it is likely to be subject to compulsory execution, such as seizure, in case where the pro-friendly D is excessively liable for debts of up to KRW 20,000 and the amount of unpaid stocks and personnel expenses, etc. at the Bupyeong-si Civil Service Center located in 16, Dobong-dong, Dobong-dong, Seosung-dong, Seosung-dong, Seosung-si.

B. The identity of the facts charged is maintained if the social factual relations, which form the basis of the facts, are the same in basic terms, but the identity of such facts is identical in determining the identity of such basic facts.