Defendant shall be punished by a fine of KRW 3,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

No person shall make a business registration using another person's name for the purpose of evading tax evasion or compulsory execution, or allow another person to make a business registration using his name.

Nevertheless, on October 15, 2010, the Defendant consented to C’s business registration of the business category of the cosmetics of “D(E)” in the name of the Defendant through “D(E)” in Suwon-gu, Busan-do, through “Yancheon-dong,” thereby allowing a third party to use his name for the purpose of tax avoidance or evasion of compulsory execution.

Summary of Evidence

1. Police suspect interrogation protocol of the accused;

1. All the horses to B;

1. A written accusation;

1. Value-added tax return:

1. Application of Acts and subordinate statutes for business registration;

1. Article 11 (2) of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Selection of an alternative fine for punishment;

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

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