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Defendant
A shall be punished by imprisonment with prison labor for one year.
Defendant
B shall be punished by a fine of 2,000,000 won.
Defendant
B The above fine.
Reasons
Punishment of the crime
[2015 Highest 2894]
1. Defendant A
(a) No one shall register a business with another person's name for the purpose of evading taxes or evading compulsory execution;
Nevertheless, on November 2013, the Defendant issued a request to B, a member of the FF company actually operated by the Defendant, for the purpose of evading compulsory execution of his/her claim against the Defendant and evading his/her obligation to pay the relevant tax in arrears. On November 1, 2013, the Defendant registered the business operator of “G company” in the name of “B at the Kim Sea Tax Office located in the vice-Dong-dong, Kimhae-dong, Kim Jong-dong, 2013, with B’s consent.
Accordingly, the defendant registered the business in B's name for the purpose of tax evasion and compulsory execution.
B. The Defendant is the actual operator of “G company” in Kimhae-si H.
On January 21, 2014, the Defendant submitted a list of total tax invoices by customer at the above Kimhae Tax Office on February 2013, 2013 and submitted a list of total tax invoices by customer. During the above period, the Defendant submitted to the I company a false statement on the above list of total tax invoices at the J company 362,00,000, J company 112,000,000, 150,000,000 won to the J company case line, 40,080,000 won to the successful stock company, 161,00,000 won to the lender industry, and 825,080,000 won to the lender industry, even though there was no fact as above.
2. He/she shall not allow any third person to register his/her business with his/her name for the purpose of evading taxes on Defendant B or evading compulsory execution;
Nevertheless, as described in paragraph (1) of the above Article 1, the defendant accepted a request from A to request that the business owner of "G company" becomes the nominal owner of the business.
[2016 Highest 604] Defendant A actually operates the “I Company” and the “G Company” located in G in G in G in Kimhae-si, Kimhae-si.