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(영문) 서울남부지방법원 2020.06.19 2020고단1316
조세범처벌법위반
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Defendant shall be punished by a fine of KRW 8,000,000.

When the defendant does not pay the above fine, 100,000 won.

Reasons

Punishment of the crime

No person shall conduct a business registration using another person's name for the purpose of evading tax evasion or compulsory execution, or conduct a business using another person's name.

On May 1, 2015, the Defendant had registered a general taxable business operator of “B” in the name of the Defendant and had been engaged in the mail order business, and thus, the Defendant was unaware of the fact that he cannot register a simplified taxable business operator under the name of the Defendant pursuant to Article 61(1)1 of the Value-Added Tax Act, and was in mind of evading taxes by lending the Defendant’s pro-child C name and registering a simplified taxable business operator under the name of

On June 16, 2017, the Defendant registered a simplified taxable business operator (E) in the name of Yangcheon-gu Seoul, Yangcheon-gu, Yangcheon-gu, Seoul, with C, and run the mail order business under the trade name of the said “D” until February 28, 2019.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol regarding C;

1. A written accusation;

1. An application for D business registration (representative C);

1. Each written resolution of correction of value-added tax, each global income tax, special rural development tax, local income tax correction resolution, and application of Acts and subordinate statutes to simplified taxable persons in 2019;

1. Relevant provisions of the Acts concerning criminal facts and Article 11 (1) of the elective Tax Punishment Act;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The grounds for sentencing under Article 334(1) of the Criminal Procedure Act for the order of provisional payment are as follows: (a) the defendant is registered as a business operator in the name of C with the intent of evading taxes for about one year and six months; and (b) the quality of the crime is not good; (c) the amount of evaded tax is against his/her own mistake; (d) the defendant has no record of being punished for the same crime; and (e) the defendant's age, character and conduct, environment, motive, means and consequence of the crime; and (e) the conditions of the sentencing including the circumstances after

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