Defendant shall be punished by a fine of KRW 1,000,000.

If the defendant does not pay the above fine, the amount of KRW 100,000 shall be paid.

Punishment of the crime

The Defendant and B, while operating the “C” under their own name, was unable to continue to operate the business due to excessive arrears, and the Defendant and B, upon cancelling the above business registration and using the name of the Defendant, who is an employee, newly registered as a business operator and continued to operate the same kind of business.

On November 2008, the Defendant applied for the registration of the said “D” under his name at the racing tax office located in Sung-dong 180-4, Sung-dong, Sung-dong, Sung-dong, Sung-dong, and the actual operator applied for the registration of the said “D” under his name.

The Defendant permitted another person to register the business by using his name for the purpose of tax evasion or compulsory execution from around the above time to May 31, 2014.

Summary of Evidence

1. A protocol concerning the examination of the suspect of each police officer against the defendant or B;

1. Application of Acts and subordinate statutes on filing of an accusation, a list of crimes, a copy of a report on completion of investigation into tax offenses, each written answer, electronic output of an additional value-added tax return, and business registration certificate;

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;