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

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

Punishment of the crime

On February 17, 2011, the Defendant was sentenced to imprisonment with prison labor for a violation of the Punishment of Violences, etc. Act (a collective, deadly weapons, etc.) at the Daejeon District Court on February 17, 201, and the judgment becomes final and conclusive on September 8, 201.

On December 10, 2010, the Defendant: (a) registered the business in the name of the Defendant with the jurisdiction of the tax office having jurisdiction over the Djuri-gun, as the Defendant operated the Djuri-gun, for the purpose of evading taxes on B or evading compulsory execution on December 10, 2010, when he was under the control of the Djuri-gun, and became a bad credit holder and is unable to register the business under his name; (b) he borrowed the name of the business operator from B that he could not register the business under his name; and (c) registered the business under his name.

Accordingly, the defendant allowed B to make business registration using the defendant's name for the purpose of evading tax evasion or compulsory execution.

Summary of Evidence

1. Defendant's legal statement;

1. The suspect interrogation protocol of the police as to B;

1. The police statement concerning F;

1. Written accusation, list of total tax invoices, and electronic tax invoices;

1. A report on the closure of criminal suspects, a report on the closure of investigation into a tax offense, and a report on the closure of value-added tax investigation;

1. Previous records: Case inquiry and application of Acts and subordinate statutes;

1. Article 11 (2) of the Punishment of Tax Evaders Act and Article 11 (2) of the Punishment of Tax Evaders Act concerning the crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

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

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