Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

The Defendant is a person who operates an entertainment drinking house under the trade name of “C” in Gyeyang-gu Incheon.

1. The Defendant in violation of the Punishment of Tax Evaders Act was unable to operate the “C” entertainment tavern due to the delinquency in tax payment, and was registered under the name “C”, a name-based name-based name-based name-based name-based name-based name-based name-based name-based type-based type-based type-based type-based type-based type-based type-based type-based type-based type-based type-based type-based type-based type-based type-based

Accordingly, the defendant registered his business with another person's name for the purpose of tax avoidance.

2. Violation of the Specialized Credit Finance Business Act;

A. On May 7, 2013, the Defendant, at an entertainment drinking club in Gyeyang-gu Incheon, lent the name of a credit card merchant to an operator of an entertainment drinking club for “G” by having a credit card sales slip of KRW 1.6 million from the “G” entertainment drinking club in the name of “C”, a credit card merchant, a credit card merchant.

B. On May 9, 2013, the Defendant, at an entertainment tavern in Gyeyang-gu Incheon, lent the name of the credit card merchant to the proprietor of an entertainment tavern operating “I” by having him/her prepare a credit card sales slip of KRW 1.4 million in the name of “C”, a credit card merchant, a credit card merchant, from his/her entertainment tavern in Incheon Gyeyang-gu.

C. On May 14, 2013, the Defendant, at an entertainment drinking club located in Gyeyang-gu Incheon, lent the name of credit card merchants to the operator of an entertainment drinking club (G) by having K, a customer, prepare a credit card sales slip of KRW 1.250,00 in the name of “C”, a credit card merchant, a credit card merchant.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the interrogation of suspects of E;

1. Application of the Acts and subordinate statutes confirming transactions;

1. Article 11(1) of the Punishment of Tax Evaders Act (amended by Act No. 11613, Jan. 1, 2013); Articles 70(3)6 and 19(4) of the former Specialized Credit Finance Business Act (amended by Act No. 11629, Mar. 22, 2013).