Defendant shall be punished by a fine of KRW 4,000,000.

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

Punishment of the crime

A person who has no name is a person who actually runs an entertainment drinking house located in the Nam-gu Incheon Metropolitan City B1st floor, and the defendant is a person who is registered as a business operator of the entertainment drinking house in the above "C", and D is a person who provides the so-called "bab president" to the above entertainment business establishment.

The Defendant registered the business under the name of the Defendant, the so-called “the so-called “the second president,” who has no intent and ability to pay taxes due to lack of specific property, and conspired with the Defendant, the nominal owner, to levy taxes, and to evade taxes in a way that does not pay taxes.

On June 17, 2010, the Defendant registered his/her business in the name of the Defendant at the above entertainment tavern, and registered his/her business in the name of a credit card merchant from customers who opened a credit card merchant and paid the drinking value, etc. by credit card, and did not have any income from persons who are not related to the operation of the said entertainment tavern in the name of the Defendant, and the Defendant, who does not have any intent and ability to pay taxes at all, did not pay taxes on the amount equivalent to KRW 372,062,179 in total between July 25, 2010 and May 31, 2012, as described in the attached list of crimes, including where he/she did not pay the Defendant the amount of taxes equivalent to KRW 22,183,349 in relation to the operation of the entertainment tavern in the name of the Defendant as if he/she had revenue.

Accordingly, the Defendant, in collusion with name-free boxes, D, etc., evaded taxes equivalent to KRW 372,062,179 in total by fraud or other unlawful acts.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the examination of suspect by the prosecution against D, E, F, and G;

1. The protocol of prosecutorial statement concerning H;

1. Each accusation;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 3 (1) of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act concerning the crime;

1. The Criminal Act among concurrent crimes.