[Defendant A] The defendant A shall be punished by imprisonment for one year.

However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

[2019 Highest 3574] Defendant A is the actual operator of “D”, who is a human tester in Yangsan-si C and the first floor, and Defendant B is the representative in the name of “D”.

1. No person who violates the Punishment of Tax Evaders by the name lending of Defendant A and Defendant B shall make a business registration using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, Defendant A requested Defendant B, the land owner, to lend his business registration name in order to evade compulsory execution under the condition that Defendant B bears a large amount of obligation such as the unpaid premiums of the four workers due to the failure of the previous human body, which was operated by Defendant A, and Defendant B consented thereto.

Defendant

A around June 14, 2016, around the city of Geumcheon-gu, Busan, the business registration of "D" for the purpose of evading compulsory execution in the Busan Geum-gu, Busan, which is located in 1636, and the defendant B permitted the registration of "D" using his name as above.

2. On March 25, 2017, Defendant A’s violation of the Punishment of Tax Evaders Act following the receipt of a false tax invoice by Defendant A received 23 copies of a false tax invoice in the aggregate amount of KRW 662,642,00,000, from the supply price of goods or services in the “D office” located in Yangsan-si C and 1st, and in spite of the absence of the fact that the fact was supplied with goods or services from “E”, Defendant A received 23 copies of a false tax invoice that was issued from the supply price of KRW 20,00,000, from that time until December 26, 2017, as described in attached Table 1.

[200 Godan1715] Defendant A is the actual operator of “G” located underground of the window of Changwon-si.

1. A person liable to issue a tax invoice under the Value-Added Tax Act shall do so in falsity;