A defendant shall be punished by imprisonment for not less than eight months.

A. In light of the above legal principles, the Plaintiff was registered as a business operator with the trade name “D” in the name of wife C, and it was impossible to register the business under the Defendant’s name when operating G around 2006 due to the amount of delinquent taxes of KRW 44 million, and there was no purpose of tax evasion.

The argument is asserted.

However, according to each evidence of the judgment below, the defendant did not pay the previous delinquent taxes while operating D, and did not pay the taxes incurred by the business of D, and the defendant can be recognized as having been able to avoid compulsory execution by operating D in the name of C, and the above argument is acceptable as it is sufficient to recognize the purpose of tax avoidance in accordance with the above evidence.

Application of Statutes

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices without any real transaction), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices for each false sale and purchase), Article 11(1) of the Punishment of Tax Evaders Act (the use of tax invoices in the name of another person), and each sentence of imprisonment;

1. Grounds for sentencing under the former part of Article 37 of the Criminal Act, Article 38 (1) 2, and Article 50 of the same Act, as the punishment for concurrent crimes;

1. The scope of the recommended punishment according to the sentencing guidelines [the scope of the recommended punishment] general tax invoices, etc. (the amount of less than 3 billion won) basic area (6 months to 1 year) (no person subject to special sentencing] * In the case of a crime of violation of the Punishment of Tax Offenses Act due to the use of registration of another person's business, the sentencing guidelines shall not be set;

2. Circumstances unfavorable to the determination of sentence: A large number of tax invoices shall be issued, a false statement of total tax invoices by seller and by seller shall be submitted, the amount of which is not much specified, and circumstances favorable to the fact that there are two years of suspended sentence in October of 2008 due to a crime of violating the Punishment of Tax Evaders Act: the defendant's age, sex, environment, motive, means and consequence of the crime, and all of the sentencing conditions shall be taken into account.