Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

1. No person shall register a business with another person's name for the purpose of evading taxes or evading compulsory execution, or run a business by making use of another person's name;

Nevertheless, on April 2015, the Defendant lent the name of the gas station operator in the Nam-gu Incheon Metropolitan City, to the head of the gas station in the Nam-gu, Incheon, in the amount of KRW 500,000 per month.

Now, the consent was received, and the same year from May 6, 2015

7. The operator of a gas station D in the name of a business operator from July 27, 2015 to the end of July 26, 2015 that he/she will continue to operate a gas station and pay KRW 20,000,000 necessary for credit recovery to the branch E.

The proposal operated a D gas station in the name of the business operator E.

2. No person shall receive tax invoices without being supplied with goods or services or submit a false list of total tax invoices by seller;

A. On July 27, 2015, the Defendant filed a false list of total tax invoices for each seller, as if he/she supplied the G gas station a total supply price of KRW 481,909,09,092 to the G gas station by filing a false list of total tax invoices for each seller.

B. On September 10, 2015, the Defendant issued a copy of a false tax invoice, as if he/she supplied the G gas station with the oil equivalent to KRW 74,700,000, in the D gas station.

Summary of Evidence

1. Statement by the defendant in court;

1. Protocol concerning the examination of suspects by the prosecution against C (a list of evidence No. 71);

1. A business registration certificate, an application for correction of registration of each business operator (Evidence Nos. 66,67,69), a summary of the same industry, and a contract for comprehensive transfer of business;

1. A written accusation (the sequence 57 in the list of evidence);

1. Application of Acts and subordinate statutes, such as a report on termination of investigation into value-added taxes and a report on value-added taxes, etc. (Evidence List 59);

1. Article 10 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 of the Punishment of Tax Evaders Act concerning the option of punishment;