A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

[criminal power] On May 3, 2018, the Defendant was sentenced to a suspended sentence of two years for imprisonment with prison labor for night building intrusion larceny in the Incheon District Court's Branch Branch on May 3, 2018, and the judgment became final and conclusive on the 11st of the same month.

【Criminal Facts】

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

From around December 2012, the Defendant was unable to operate value-added tax of 92,177,690 won because it was difficult to operate while operating guidance manufacturers with the trade name “C” in the Nam-gu Incheon Metropolitan City, and the Defendant was in mind to run the business with the intention to avoid value-added tax and to evade compulsory execution.

around September 15, 2015, the Defendant filed an application for business registration with the content of “E” and “D” with the Incheon Tax Office located in the 75 Incheon Dong-gu, Incheon, Dong-gu, Incheon, for business registration using the said D name’s business registration from that time until November 20, 2017.

Accordingly, the Defendant registered a business with another person's name for the purpose of evading tax evasion or compulsory execution, and operated a business using it.

Summary of Evidence

1. Defendant's legal statement;

1. Each police suspect interrogation protocol against the defendant or D;

1. A written accusation and a written statement;

1. Each investigation report (Submission of an investigation report on human tax affairs), business registration information, details of arrears, investigation reports (Attachment of additional data by an accusation agency), business registration information, and details of A receipt;

1. Previous convictions in judgment: Criminal records, investigation reports (verification of concurrent crimes), and application of statutes governing judgment;

1. Article 11 (1) of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor concerning the relevant criminal facts;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. The suspended sentence is more favorable than the reasons for sentencing under Article 62(1) of the Criminal Act.