Text
Defendant shall be punished by a fine of KRW 5,000,000.
When the defendant does not pay the above fine, 100,000 won.
Reasons
Punishment of the crime
No one shall register a business with another person's name for the purpose of evading taxes or evading compulsory execution, or run a business by using another person's name, and permit another person to run a business with his/her name, or allow another person to run a business with another person's name, using another person's name.
Nevertheless, on February 15, 2016, the Defendant: (a) registered a business operator (trade name: B and business registration number: C) in his/her name at the Gwangju Tax Office around February 15, 2016; and (b) lent it to a person who is not his/her name, thereby allowing a person who
Summary of Evidence
1. Statement by the defendant in court;
1. A written accusation;
1. Application of Acts and subordinate statutes for a false verification of names and applications for registration of business operators;
1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 11 (2) of the Punishment of Tax Evaders Act (Optional to the punishment);
1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;
1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;