Defendant

The appeal is dismissed.

Summary of Grounds for Appeal

The defendant is unable to maintain his/her business registration under his/her own name as a result of tax delinquency while operating B after making business registration under his/her name, and only he/she has made business registration by borrowing his/her wife and mother name, and there was no purpose of evading tax evasion or compulsory execution.

The sentence of unfair sentencing (one million won of fine) by the court below on the whole is too unreasonable.

Judgment

As to the assertion of mistake of facts or misapprehension of legal principles, the following circumstances acknowledged by the court below, which were duly adopted and investigated by the evidence, i.e., the Defendant: (a) registered the business under the name B on January 3, 2007 with the same name as the value-added tax, etc.; (b) registered the business with the same trade name on September 1, 2009; and (c) closed the business on May 1, 2010 (Evidence No. 259,266 of the evidence record); and (b) the Defendant used the business registered under the name C while operating the business under the name C; and (d) registered the business under the name of the head of the Si tax office on September 23, 201 with the same trade name; (e) registered the business under the name of the head of the Si tax office on September 26, 201, with the knowledge of the fact that the Defendant was unable to pay taxes under the name of the head of the Gu on January 26, 2012>