A defendant shall be punished by imprisonment for one year.

Punishment of the crime

1. He/she shall not make 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 compulsory execution;

Nevertheless, the Defendant would be expected to be subject to the execution of the disposition on default of national taxes if he/she operates his/her business after having registered his/her business in his/her own name. For the purpose of tax evasion or compulsory execution, the Defendant registered his/her business in his/her trade name with the name of “C” using the name of “B”, which is the dynamics of the Defendant, located in Busan metropolitan City 62-ro, Busan Metropolitan City, Busan, the 38 Busan, the 2016 Busan, on July 27, 2016, and run clothing manufacturing, wholesale and retail business from December 31, 2016.

2. Violation of duty to issue a tax invoice;

A. On July 10, 2016, the Defendant, even though the Defendant actually supplied goods or services equivalent to KRW 3,636,364 in the “E” factory, as indicated in the foregoing paragraph (1), issued a false tax invoice stating the supplier’s supply value as “B,” and issued a false tax invoice indicating the supply value of KRW 3,763,636,636, and from that time until December 30, 2016, the Defendant issued a false tax invoice of KRW 53,743,296,374 in total, including the supply value of goods or services equivalent to KRW 7,40,00 in the “E”.

B. On July 28, 2016, the Defendant issued a tax invoice of KRW 9,515,000 for supply value to “F” from that time to December 15, 2016, without supplying goods or services as indicated in the attached list of crimes (2), without supplying goods or services, from that time to December 15, 2016, the Defendant issued a tax invoice of KRW 238,139,000 in total, without supplying goods or services as indicated in the attached list of crimes (2).

(c).