The violation of the Punishment of Tax Evaders Act under the name of the defendant E shall be punished by imprisonment with prison labor for one month, the F and G.

Punishment of the crime

On October 22, 2008, the Defendant was sentenced to six months of imprisonment on April 22, 2009 due to a violation of the Game Industry Promotion Act, etc., and completed the execution of the said sentence. On November 14, 2013, the Seoul Southern District Court sentenced imprisonment with prison labor for a violation of the Act on the Punishment of Arrangement of Commercial Sex Acts, Etc., and decided on November 18, 2013.

Criminal facts

No person shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution.

The Defendant is a person who operated a dan with the trade name "I" in the underground of the building located in Geumcheon-gu Seoul Metropolitan Government, and registered his/her business under the name of "I (tax amount of 109,912,360 won), from November 1, 2007 to January 8, 2009 (tax amount of 109,912,360 won), from May 20, 2009 to November 24, 2010 (tax amount of 40,657,620 won in arrears), from November 24, 2010 to June 22, 2011.

Summary of Evidence

1. Partial statement of the defendant;

1. The defendant's partial statement in the first protocol of trial;

1. Statement made by the witness J in the second protocol of trial;

1. A copy of the protocol concerning the examination of partially the defendant's prosecution (including the K's statement);

1. A copy of the written statement by the prosecution against L, K, and J;

1. A written accusation under the name of the director of the Geumcheon Tax Office, and a written order of completion and reinstatement of investigation;

1. Answers to information provided by external institutions, and replies to taxation data in arrears by registered business entities;

1. Each investigation report (report on the verification of actual operation of businesses A, and report on the verification of the actual manager of management expenses);

1. Previous records: Application of investigation reports (in addition to written judgments, criminal records, supplements to the summary agreement of the case, certified copies of judgments in cases, such as the Seoul Southern District Court Decision 2013No956, and certified copies of judgments in Seoul Southern District Court Decision 2013No1068;

1. Article 11 (1) of the Punishment of Tax Evaders Act concerning the relevant criminal facts and the selection of punishment;

1. Each of the names F and G in the name of F and Article 35 of the Criminal Code, among repeated offenders.