A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The Defendant for the violation of the Punishment of Tax Evaders Act due to the registration of another person’s business operator was proposed to issue the processed tax invoice from “Broker” in the name in which the Defendant handled the processed tax invoice and pay the processed tax invoice on the face of the week. On July 11, 2016, the Defendant registered the business operator of “G (Representative E) corporation (Representative E)” located in Ansan-dong 317, Dongsan-dong, Seoul District Tax Office with the Defendant’s mother-friendly E name and registered around July 11, 2016.

Accordingly, the defendant registered the business with another person's name for the purpose of evading tax evasion or compulsory execution.

2. On July 29, 2016, the Defendant issued a sales account statement as if he/she supplied cosmetics equivalent to KRW 35,420,000 in supply price to H with the actual operator of G, and around July 25, 2016, the Defendant issued a sales account statement for the total amount of KRW 2,743,186,591, not for the supply of goods or services as listed in the separate list of crimes between November 10, 2016 and November 10, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspects of E;

1. An electronic tax invoice;

1. A written accusation;

1. Details of transactions in the accounts of G us and enterprise banks;

1. Application of Acts and subordinate statutes to a report on investigation (revision of a list of crimes);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the crime, Article 11(1) (the registration of any business operator under the name of another person) of the Punishment of Tax Evaders Act, Article 10(3)1 (the issuance of false tax invoices) of the Punishment of Tax Evaders Act, and the selection of imprisonment, respectively;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The reason for sentencing under Article 62-2 of the Criminal Code of the Social Service Order (the scope of recommendations) is general false.