Defendant

A shall be punished by a fine for negligence of KRW 7,500,000, and by a fine of KRW 1,000,000.

The above fines are imposed by the Defendants.

Punishment of the crime

Defendant

A is the actual operator of "D" in Gyeyang-gu, Soyang-gu, Yangyang-gu, and Defendant B is the representative director in the name of the above company.

1. Defendant A

A. The Defendant had no business registered using another person’s name for the purpose of evading tax evasion or compulsory execution. On April 2014, the Defendant registered the business with the trade name “D” for the purpose of evading tax evasion or compulsory execution under the status that taxes in arrears amount to approximately KRW 70,000,000 or more, upon request from the relative B, to use for one’s own business transaction upon request from the relative B. On or around the 8th day of the same month.

B. On December 2, 2014, the Defendant received a false tax invoice of KRW 597,00,000 in total on seven occasions, including the receipt of false tax invoices as if the Defendant had been supplied goods or services, which amounted to 126,00,000, from the T-line of a limited liability company, even though the Defendant had not actually supplied goods or services at the said D’s place of business by December 2, 2014.

2. Defendant B’s Defendant A

Section A(1) upon A's request at the same time and at the same place as in paragraph A(1).

In the same way as Paragraph (D), the trade name "D" was permitted to be registered.

Summary of Evidence

1. Defendants’ respective legal statements

1. Partial suspect examination protocol of Defendant A by the prosecution;

1. A written accusation;

1. Investigation report (to make a call with E of witnesses);

1. The investigation report (as to the attachment of the record of the relevant case)

1. An investigation report (to attach details of account transactions in the name of B);

1. Application of Acts and subordinate statutes to investigation reports (verification as to whether a counter party to a false tax invoice has been accused);

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (a point of receipt of tax invoices), Article 11 (1) of the Punishment of Tax Evaders Act (a point of receipt of tax invoices), and Article 11 (2) of the Punishment of Tax Evaders Act (a point of use of the name of another person), and subparagraph B of a fine: Defendant B of a fine