Defendant shall be punished by a fine of one million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

No person shall allow any third person to register a business with his/her name for the purpose of evading taxes or evading compulsory execution.

On February 25, 2012, the Defendant: (a) around February 25, 2012, when C registers a business operator of the “E” entertainment center located in Gangnam-gu Seoul, the Defendant allowed C to use the name of the Defendant for the purpose of tax evasion.

Summary of Evidence

1. Statement by the defendant in court;

1. Written accusation (the head of a tax office having jurisdiction over the third party);

1. A written statement (A);

1. Application of Acts and subordinate statutes of notarial deed (C);

1. Relevant Article 11(2) of the Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015); selection of fines, etc., concerning facts constituting an offense;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;