A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

"2017 Highest 3845" B operated D Mart C in Daegu-gu, Daegu-gu, the actual manager of D Mart's accounting division, and the defendant was the person in charge of the above Mart's accounting division. B, while operating Mart in Busan and Daegu, was registered as a business operator who lent another person's name and received awareness of tax evasion such as comprehensive income tax through distribution of sales, etc.

No one shall allow a third party to register an enterprise using his/her name for the purpose of evading taxes or evading compulsory execution.

Nevertheless, around February 7, 2015, the Defendant received a request from B to “D Mart coper in the name of the wife E” from B, and consented to the lending of the name, thereby allowing the Defendant to operate the said D Mart coper after registering the business in the name of the Defendant.

Accordingly, the defendant allowed another person to use his name for the purpose of evading tax evasion or compulsory execution.

"The 2017 Highest 4482" B is a person who actually runs the name of D Mart located in F in Busan Northern-gu, and the defendant is an employee of the aforesaid Mart, and E (the suspension of indictment on the same day) is a person of B, who is a representative of the above D Mart's name.

No one shall allow a third party to register an enterprise using his/her name for the purpose of evading taxes or evading compulsory execution.

Nevertheless, on April 21, 2015, the Defendant had a large amount of tax from the Mart to “D Mart in the name of E” from B.

"..... to lend the name" has received a request and accepted it and had the business operator registered in the name of the defendant and E operate the Mart.

Accordingly, the defendant, in collusion with E, allowed others to use his name for the purpose of evading taxes or evading compulsory execution.

"The 2017 Highest 6172" B is Daegu-gu.