Defendant shall be punished by a fine of KRW 2,000,000.

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

Punishment of the crime

On August 26, 2010, the Defendant permitted the registration of the business to the above C by using the name of the “E” ran tavern in the Dongdaemun-gu Seoul Metropolitan Government D3 floors for the purpose of tax evasion or compulsory execution at the name of the borrower C in Dongdaemun-gu Seoul, with the intention of evading tax evasion or compulsory execution.

Summary of Evidence

1. Defendant's legal statement;

1. Copy of the examination protocol against C;

1. Application of statutes to a tax offense report, a tax treatment statement, and a report on completion of partial investigation of value-added tax;

1. Article 11 (2) 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;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;