Defendant

A shall be punished by a fine for negligence of 500,000 won, and by a fine of 2,00,000 won, respectively.

The above fine is imposed against the Defendants.

Punishment of the crime

1. No person who is a defendant A shall allow another person to conduct business registration using his/her name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, on December 15, 2009, the Defendant permitted C to make business registration under the name of C with the trade name of “D” for the purpose of evading tax evasion or compulsory execution.

2. No person who is accused B shall allow another person to conduct business registration using his/her name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, on December 8, 2010, Defendant B allowed C to register its business with the trade name “E” in its own name for the purpose of evading tax evasion or compulsory execution.

Summary of Evidence

1. Examination protocol of suspect C by the prosecution;

1. The suspect interrogation protocol of the defendant A by the police;

1. The police statement concerning F;

1. Application of Acts and subordinate statutes to supplement and submit a written accusation;

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: According to Article 13-2 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 13-2 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010), which applies before January 1, 2010, Article 13-2 of the same Act (amended by Act No. 9919, Jan. 1, 2010), Article 13-2 of the same Act shall apply to the registration of business under another’s name; and statutory penalty for the registration of

Therefore, Article 13-2 of the former Punishment of Tax Evaders Act shall apply to the crime of this case before January 1, 2010.

B. Defendant B: Article 11(1) of the former Tax Punishment Act (amended by Act No. 11210, Jan. 26, 2012) (amended by Act No. 11210, Jan. 26, 2012

1. Defendants to be detained in a workhouse: Articles 70(1) and 69(2) of the Criminal Act;