Defendant

A and B Imprisonment for eight months, and Defendant C shall be punished by imprisonment for one year and fine for 455,00,000 won, respectively.

Defendant .

Punishment of the crime

"2017 Gohap 301"

1. On October 21, 201, Defendant A [criminal record] sentenced Defendant A to imprisonment with labor for a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes at the Seoul Eastern District Court on the Aggravated Punishment, etc. of Specific Crimes (Larceny) and completed the execution of the sentence on February 13, 2015.

[ criminal facts] No one shall allow another person to use his/her name for the purpose of evading taxes or evading compulsory execution, nor allow another person to run his/her business using another person's name.

Defendant and B conspired with C and F to register a business entity as “G (representative A)” (hereinafter “H”), which is a computer component business entity, around December 2015, and to issue tax invoices to “H”. Upon receiving F’s instructions, C instructed the Defendant to lease, register a business entity, open a passbook, open a mobile phone, etc., and B attempted to provide the Defendant with the direction of C to use the contract, register a business entity, open a passbook, open a passbook, etc., and upon receiving C’s instructions, the Defendant was able to make the Defendant enter into the account in the name of “G,” and if money is deposited into the account in the name of “G,” F shall contact C, and C shall receive cash from the Defendant and then deliver it again to F, and F shall issue a tax invoice in the name of “G”.

Defendant and B, in collusion with F and C on April 28, 2016, issued a sales tax invoice of an amount equivalent to KRW 17,500,000 to “G” in this case with the address of 33, Yeongdeungpo-gu Seoul Metropolitan Government Building I located, Yeongdeungpo-gu, Seoul, as well as a sales tax invoice of an amount equivalent to KRW 17,50,000,000 in total, up to June 28, 2016, “H” by June 28, 2016, including the amount of value added (including value added tax) 4,51,270,800 in total, as shown in the list of crimes committed in attached Table.

(hereinafter the same shall apply)

issued a tax invoice to the taxpayer.

As a result, the defendant, B, together with C and F for the purpose of evading taxes or evading compulsory execution.