A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. No person shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, on June 4, 2009, the Defendant had registered D business in the name of wife C in order to be exempted from compulsory execution due to the national tax of KRW 18,000,000,000, which was in arrears, and registered F business in the name of East E on June 7, 201.

2. The Defendant is a person who actually operates F established for the purpose of design and construction of interior in G Building 402 in Stititu City, Da and Ma in G, Ma in Ma, Ma-si.

Although the Defendant is required to prepare and issue a tax invoice in accordance with the Value-Added Tax Act, the Defendant did not issue the sales tax invoice even after entering into a contract with I and C offices located in H on September 5, 2009 for the construction of the 3rd Seoul Station, the amount of which is equivalent to KRW 200,000,000,000, and did not issue the sales tax invoice even after entering into the contract. From around that time to October 15, 201, the Defendant did not issue the sales tax invoice even after entering into the construction of the total supply price of KRW 2,075,597,200, in total, 15 times, as shown in the list of crimes (1) in the attached Form.

3. The Defendant is a person who actually operates D and F in the G Building 402 at the time of Si interest in Si interest.

Although the Defendant was issued a tax invoice under the Value-Added Tax Act, the Defendant did not receive the purchase tax invoice even though he was provided with the services equivalent to KRW 13,781,00 from J on July 22, 2009 at the D Office with the supply price of KRW 13,781,00, and did not receive the purchase tax invoice even after having been provided with the goods or services equivalent to KRW 1,190,932,250 in total on 45 occasions from around that time to December 31, 2011, as shown in the list of crimes (2) of the attached Table.

Summary of Evidence

1. Defendant's legal statement;

1. Each police suspect interrogation protocol of E and C;

1. The police of K.W.