Defendant

A Imprisonment with prison labor for a year and six months, and for a defendant B, for two months, respectively.

provided that this ruling has become final and conclusive.

Punishment of the crime

Defendant A is the actual operator of D in Mapo-si C, and Defendant B is the business operator of the above business.

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

When the Defendant’s (oil) E is delinquent in paying taxes equivalent to KRW 134,199,860 and becomes subject to ex officio closure of business, the Defendant evaded the disposition on default of value-added tax amounting to KRW 34,819,270 (additional tax deduction due to unpaid value-added tax) and KRW 15,869,280 (additional tax deduction due to unpaid value-added tax) and KRW 34,819,270 (additional tax deduction due to unpaid value-added tax) and KRW 15,869,280 (additional tax deduction due to unpaid global income tax), from April 6, 2015 to June 30, 2016.

Accordingly, the Defendant carried on a business using B’s business registration for the purpose of evading tax evasion or compulsory execution.

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;

As described in paragraph (1), while the Defendant was working as an accounting employee in the above A’s operation, he was requested by the Defendant to the effect that (HE) is delinquent in paying taxes equivalent to KRW 134,199,860, as described in paragraph (1) and is subject to the ex officio closure of business, and that he is required to pay a new business operator under another person’s name, and that he/she is the Defendant at the tax office 19, e.g., the e., the e., the e.g., the e., the e., e., the e., the e.