A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

No credit card merchant shall conduct a transaction by credit cards in the name of another credit card merchant.

The Defendant is a person who, from February 17, 201, registered as another business operator (registration number: G) in the name of “F,” a taxable business entity E from February 17, 201 when the Defendant was operating a active retail business with the trade name of “C (business registration number: D)”, a duty-free business entity in Gyeonggi-do, Si-si, Gyeonggi-do, and operated a restaurant.

On January 30, 2012, the Defendant paid 570,284,000 won, including food, etc., by using a credit card device registered in the name of the duty-free business entity C, as stated in the separate crime list, from around November 30, 2016, when the Defendant received payment from the F restaurant, which is the above taxable business entity, via a 57 times, via a credit card terminal registered in the name of the duty-free business entity C, as stated in the separate crime list.

Accordingly, the Defendant traded by credit card in the name of another credit card merchant.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of the business registration certificate and a copy of credit card terminal contract;

1. Relevant Article 70 of the Act and Article 70 (3) 3 and Article 19 (5) 3 of the Act (generally, selection of imprisonment with prison labor) about criminal facts;

1. It is so decided as per Disposition on the grounds of not less than Article 62(1) of the Criminal Act (i.e., the recognition of and reflects on crimes and the payment of all evaded taxes).