Defendant shall be punished by a fine of KRW 15,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

1. No person who violates the Punishment of Tax Evaders Act due to the borrowing of name, shall conduct business registration using another person's name, or conduct business using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, from March 2016 to August 31, 2016, the Defendant engaged in a business by using C’s business registration in the name of Suwon-si Line B, Suwon-si.

2. On March 8, 2016, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of a false tax invoice, issued five copies of the tax invoice totaling KRW 690,000,000 in total, five times from around that time to May 20, 2016, including the issuance of a tax invoice of KRW 60,000,000 in supply value to (ju)E, although there was no fact that goods or services were supplied.

Summary of Evidence

1. Examination protocol of suspect suspect C on the defendant's court statement;

1. Each police statement made to F, G, and H;

1. Application of Acts and subordinate statutes, such as an accusation, a report on termination of value-added tax, electronic tax invoices, etc.;

1. Relevant provisions of the Punishment of Tax Offenses Act and Article 11(1) of the Punishment of Tax Evaders Act concerning the facts constituting an offense, and Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); and the selection of fines, respectively;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;