A defendant shall be punished by imprisonment with prison labor for up to six months.

Punishment of the crime

【Criminal Power】 On December 9, 201, the Defendant was sentenced to three years of imprisonment with prison labor for a violation of the Petroleum and Petroleum Substitute Fuel Business Act in the Daejeon District Court’s Support for Incheon District Court, and the said judgment became final and conclusive on December 19, 201.

【Criminal Facts】

1. He/she shall not make a business registration using another person's name for the purpose of evading taxes in violation of the Punishment of Tax Evaders Act or evading compulsory execution due to the act of borrowing the name;

Nevertheless, on August 25, 2010, the Defendant lent the name of F with no intention and ability to pay taxes to the E gas station located in Pyeongtaek-siD and had it impose taxes in the future, thereby having himself registered his business using the name of F with the intent to evade taxes and avoid taxes.

2. The criminal defendant who violated the Punishment of Tax Evaders Act due to the evasion of tax, is a person who actually operated a gas station in Pyeongtaek-si D;

The Defendant, on the ground that even if taxes are imposed with respect to the operation of the above station due to lack of financial resources, on the ground that the above F, which does not have the ability to pay taxes, opened a business registration certificate under his name and opened a credit card sales slip, and issued a credit card sales slip to impose value-added tax, etc. on the above F.

From August 25, 2010 to November 19, 2010, the Defendant: (a) received drinking expenses from customers under the above F’s name named “B” in the above E’s oil station; and (b) issued a credit card sales slip by credit card; and (c) pretended as if there were no incomes from the Defendant; and (d) evaded the tax of KRW 181,00,000,000 as value-added tax on February 2, 2010 related to the operation of the said gas station; and (b) evaded the tax of KRW 195,00,000,000,000 for global income tax of KRW 195,00,000.

Summary of Evidence

1. Statement by the defendant in court;

1. Police suspect interrogation protocol regarding F;

1. A written accusation;