Defendant shall be punished by imprisonment for a term of one year and six months.

The Punishment of Tax Offenses Act, which evaded taxes among the facts charged in the instant case, is violated.

Punishment of the crime

[14] The Defendant conspired with E on July 28, 2014, from around January 31, 2015 to around January 31, 2015, the Defendant borrowed the name of “the former president” in his/her name and operated the gas station under the name of “the former president,” without any intent or ability to pay taxes for the operation of the gas station, and without any intention to participate in the operation of the gas station, and then intended to evade taxes by imposing taxes on the president, using H’s name for the purpose of evading taxes.

2) In collusion with E, the Defendant registered as the proprietor of the J gas station in collusion with E, from June 24, 2014 to January 31, 2015, at the J gas station in Dongdu City I, 2015, using the H’s name for the purpose of evading tax as above.

On June 2015, the Defendant stated that “The Defendant would pay the remainder after settling the construction cost on one occasion at the middle of the construction work at the “M office” of the Victim L’s L, which is located in Cheongju-si, a considerable amount of Cheongju-si, Cheongju-si, and that “The Defendant would pay the remainder after the completion of the construction work.”

However, in fact, the Defendant did not have any particular property or monthly income at the time, and did not have any obligation of the financial institution to pay KRW 30 million to the bad credit standing, and did not secure a certain investment fund with no main business experience and no clear investment fund. Therefore, even if the Defendant was in charge of the interior work, the Defendant did not have any intent or ability to pay the construction price within the time limit as agreed by the victim.

Nevertheless, the defendant has the victim from July 22, 2015 to the same year.

8. Until the Habman had the construction cost of KRW 178,000,000,000.

In this respect, the defendant deceivings the victim to acquire financial benefits.

Summary of Evidence

[2016 order 114] Part of the defendant's legal statement.