Defendant

A Imprisonment of 10 months, and Defendant B shall be punished by a fine of 3 million won.

Defendant

B does not pay the above fine.

Punishment of the crime

Defendant

A is a person who has actually operated “C” for the purpose of teaching content processing, etc., and Defendant B is the business owner of the above “C”.

1. No person who is accused A shall conduct a business registration using another person's name, or conduct a business using another person's name for the purpose of evading taxes or evading any compulsory execution;

Nevertheless, the Defendant, around March 10, 2017, registered the business of “C” in the name of “C” in Pyeongtaek-si, which is located in Pyeongtaek-si, and used it until November 30, 2018.

2. No person who is accused B shall allow another person to conduct the business registration using his name for the purpose of evading taxes or evading compulsory execution, or allow another person to conduct the business by using his name;

Nevertheless, around March 10, 2017, the Defendant: (a) registered the business of “C” in the name of the Defendant in Pyeongtaek-si; and (b) allowed A to engage in the business using the said business name until November 30, 2018.

Summary of Evidence

1. Defendants’ respective legal statements

1. A written accusation;

1. A report on the circumstances of crimes, written opinions on dispositions, and results of on-site inspections;

1. Application of Acts and subordinate statutes on business registration;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) Defendant A: Article 11(1) of the Punishment of Tax Evaders Act, and the selection of imprisonment;

B. Defendant B: Article 11(2) of the Punishment of Tax Evaders Act; selection of fines

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

1. Article 70 (1) and Article 69 (2) of the Criminal Act in the custody of a workhouse (Defendant B);

1. Article 62 (1) of the Criminal Act (Defendant A);

1. Article 62-2 of the Criminal Act;

1. Reasons for sentencing of Article 334(1) of the Criminal Procedure Act (Defendant B) for each of the crimes in this case, the circumstances and methods of the crime.