Defendant shall be punished by a fine of KRW 10 million.

If the defendant does not pay the above fine, 100,000 won shall be one day.

Punishment of the crime

On 209, the Defendant, while running a business called C around 2009, had been in a bad credit condition due to the default on payment, and had the intention to register the business using another person’s name.

Around October 2010, the Defendant: (a) received consent from D upon request from the representative director of F Co., Ltd. F (business operator G) established on March 24, 2008 for the purpose of providing services and online information with its head office in Kimpo-si; (b) on October 8, 2010, the Defendant corrected the representative of F Co., Ltd. in the name of F Co., Ltd. in the above D and registered its business operator with the intention of evading taxes imposed or evading compulsory execution.

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

Summary of Evidence

1. Legal statement of the witness H;

1. The portion of the statement made by the witness D in the fourth public trial protocol;

1. A protocol concerning the examination of partially the accused by the prosecution;

1. A copy of the protocol concerning the examination of suspect of the police against D, or a protocol concerning the examination of suspect of the police against I;

1. A copy of the entire written statement to H, and a copy of the Defendant’s part of the written answer;

1. A written accusation;

1. A copy of investigation and conclusion report related to trade order;

1. Application of business registration certificate and entire certificate statutes;

1. Relevant provisions of the Acts concerning the facts constituting the crime, and Article 11 (1) of the Punishment of Tax Evaders Act (Optional to the punishment);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

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