The defendant shall be punished by imprisonment with prison labor for 1 to 6 times in the list of crimes in the attached Form of paragraphs 1 and 2 of the crime committed by the defendant.

Punishment of the crime

[2] On November 22, 2013, the Defendant was sentenced to a suspended sentence of two years for a violation of the Petroleum and Petroleum Substitute Fuel Business Act at the Gwangju District Court, and the judgment was finalized on November 30, 2013. On November 12, 2014, the Defendant was sentenced to a suspended sentence of six months for a violation of the Act on Specialized Credit Transactions at the Gwangju District Court, and the judgment was finalized on November 20, 2014. On June 14, 2018, the former District Court sentenced each five months of imprisonment for a violation of the Punishment of Tax Evaders Act as a violation of the Punishment of Tax Evaders Act by the former District Court of the Republic of Korea (total of ten months) and became final and conclusive on August 10, 2018.

[Criminal facts]

1. He shall not make registration of the businessman with the name of another person for the purpose of evading taxes in violation of the Punishment of Tax Evaders Act, or evading compulsory execution due to the act of borrowing the name;

Nevertheless, from May 14, 2013 to July 11, 2013, the Defendant lent the name of D with no intention and ability to pay taxes to C gas stations located in B from May 14, 2013 to imposition taxes in the future, thereby having the Defendant registered the business by using the name of D for the purpose of evading taxes in mind that he/she would evade taxes and by using the name of D for the purpose of evading taxes, and by using the same method from around that time to November 5, 2013, as shown in the attached list of crimes (1) in the same manner, the Defendant registered the business with the name of another for the purpose of evading taxes more than six times in total.

2. The Defendant is a person who actually operated C gas stations, E gas stations, F gas stations, G gas stations in leisure cities and Naju cities.

The Defendant, on the ground that even if taxes are imposed with respect to the operation of the above gas station due to lack of financial resources, on the ground that H et al. is referred to as “B” without any ability to pay taxes, establishes a business registration certificate under his name and establish a credit card merchant, and then prepares a credit card sales slips, and impose an additional value tax, etc. related to the operation of the above gas station on H et al.