Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

Defendant

A is a representative in the name of B.

No one shall allow any third person to register a business using his/her name for the purpose of evading taxes or evading compulsory execution, or allow any third person to run a business using his/her name.

Nevertheless, on November 29, 2016, the Defendant, at the Suwon Tax Office located in Suwon-si, Suwon-si, Seoul Metropolitan City, to receive the payment for business name lending from C, and allowed C to use the Defendant’s name to register B’s business name.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning suspect interrogation of C by the prosecution;

1. Written accusation, matters related to the registration of business entities B, and application of B of the Value-Added Tax Return Act and subordinate statutes;

1. Relevant provisions of the Punishment of Tax Offenses Act and Article 11 (2) of the Punishment of Tax Evaders Act concerning the crime, and the selection of fines (including the fact that there is no record of being punished for the same crime or of being fined in excess of the fine, etc.);

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;