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

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

Punishment of the crime

The Defendant, from August 2016 to January 2019, is a person operating a equipment leasing company in the name of “C” in the name of “A” in the name of “A” in the name of “A” from around 2016 to around 2019, and “E” and “F” are parties to E and couples.

1. No person shall conduct any business registration using another person's name, or conduct any business using another person's name for the purpose of evading taxes or evading compulsory execution;

On October 2017, the Defendant: (a) requested to the effect that “Around October 2017, the name of another business operator needs to be lent to enable C to divide sales and issue tax invoices;” and (b) received a copy of the resident registration certificate, proxy, and seal from E and F’s name from E and F at the “H” office operated by Hasan-si G on January 2018.

After that, around January 10, 2018, the Defendant registered the business of “I” with the name of “I” in the Seoul Yeongdeungpo-gu Seoul District Tax Office, Yeongdeungpo-gu, Seoul, as its representative, and operated the business in the name of “F” until September 30, 2019, from that time until September 30, 2019.

Accordingly, the defendant made business registration using the F's name for the purpose of tax avoidance, and run the business using it.

2. No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

In fact at the above C office around March 20, 2018, the Defendant issued a false electronic tax invoice of KRW 9,800,000 of the supply price to J, even though I did not supply goods or services to J, and thereafter, from that time until June 27, 2019, the sum of supply values of KRW 1,392,10,000 in total by the same method as shown in the annexed crime list (1) is false.