A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No person shall register a business with another person's name for the purpose of evading taxes or evading compulsory execution.

Nevertheless, the Defendant, while operating the clothing manufacturing company from 2001 to 2005, failed to pay taxes equivalent to KRW 63 million in total, including value added tax, while having been operating the clothing manufacturing company from 2001 to 2005, was willing to evade compulsory execution on the delinquent tax amount by registering the business in another person’s name, such as operating the clothing manufacturing company in the name of C and D from 2008 to 2012.

After that, on March 27, 2012, the Defendant registered the business of manufacturing clothes in Ansan-gu G under the name of “F” by lending the Defendant’s friendship E in the Ansan-gu, Ansan-gu, Annyang-gu, Annyang-gu, Annyang-gu, Annyang-gu, Annyang-gu, Annyang-gu.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. A written accusation, a complete statement, each written confirmation, an application for registration of a business operator, and data on the details of unpaid taxes;

1. Application of Acts and subordinate statutes to a report on investigation (the period of business conducted in the name ofE);

1. Relevant Article 11 of the Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015) and Article 11(1) of the former Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015)

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The community service order under Article 62-2 of the Criminal Act;