Defendant

A Imprisonment with prison labor for eight months and for four months, respectively.

except that from the date of this judgment.

Punishment of the crime

Defendant

B is the business operator of D in Asan City, and the defendant A is the actual operator of the above business.

1. No person who has made a business registration using another person's name, or making use of another person's name for the purpose of evading taxes or evading compulsory execution;

On April 2015, the Defendant: (a) when an enterprise operated by the Defendant at an infertility place was delinquent in taxes and forced execution; (b) had the Defendant lent the name of B known to his/her friendship for the purpose of evading it; (c) had B registered the business with the name of Asan Tax Office located in the Asia-si in April 2015, and used it for the Defendant’s business.

2. No person who is accused B shall allow another person to conduct the business registration using his name for the purpose of evading taxes or evading compulsory execution, or allow another person to conduct the business by using his name;

On April 2015, upon receipt of a request from A to the effect that “a person who conducts business in another person’s name and has to pay a new business operator under another person’s name because his/her employees' monthly salary pressure is inevitable”, the Defendant consented to the request. On April 2015, the Defendant made a business registration under the name of D with the name of the Defendant’s representative at the Agsan Tax Office located in the Agsan City and made it possible to use the said business registration by delivering the business registration certificate, the business account, etc. to A.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. Application for business registration, calculation of evaded tax amount, and application of Acts and subordinate statutes for resolution to correct tax amount;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 11(1) of the Punishment of Tax Evaders Act;

(b) Defendant B: Article 11(2) of the Punishment of Tax Evaders Act;

1. Suspension of execution;