A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

[criminal power] On November 22, 2017, the Defendant was sentenced to one year of imprisonment with prison labor for a violation of the Road Traffic Act, etc. at the Ulsan District Court on November 30, 2017, and the said judgment became final and conclusive on November 30, 2017 (on January 25, 2019), and on January 18, 2019, the same court was sentenced to eight months of imprisonment with prison labor for the same crime, etc. and the said judgment became final and conclusive on January 25, 2019. On July 5, 2019, the same court was sentenced to eight months of imprisonment with prison labor for an injury, etc. and became final and conclusive on August 19, 2019.

【Criminal Facts】

The Defendant is a person running “C” and “D”, a human resources supplier in Ulsan-gu, Ulsan-gu.

1. The Defendant is in a state of bad credit standing by failing to pay taxes of 25 million won in total and four major insurance premiums in relation to “E” operated under his/her name from around 2008.

Since then, the Defendant operated “G” in the name of his spouse F, but this company was unable to pay the fourth premium due to the lack of operational status, and thus, he was willing to lend his business registration under the name of his employee.

On April 4, 2016, the Defendant: (a) at the “G office” office of the Defendant’s operation in Ulsan-gu, Ulsan-gu; (b) requested the employees H to register the business under the name of G as a business owner in the name of G in light of the corporate circumstances; (c) registered the “D” as the representative on May 4, 2016; and (d) operated the business until September 30, 2016.

Accordingly, the Defendant made business registration using another person's name for the purpose of evading tax evasion or compulsory execution.

B. On August 2016, the Defendant registered the “C” as the representative on August 2, 2016 and operated the business until July 2017, 2017, at the same place as the Seochoman A, and upon request of the staff I to “the business registration is required to be made under the name of the company’s circumstances”.

Accordingly, the defendant uses another person's name for the purpose of evading tax evasion or compulsory execution.