Defendant shall be punished by a fine of KRW 2,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

B For the purpose of tax evasion, the entertainment drinking house business owner who intends to operate an entertainment drinking house business under another person’s name provides the title truster’s passbook, physical card, certificate of personal seal impression, resident registration and abstract, copy of resident registration certificate, etc., and takes profits of 3 million won per title truster, and upon receiving a proposal from “C” to introduce a person who is registered as an executive officer of a corporation from “C” on his/her name, he/she provided the title truster’s passbook, physical card, certificate of personal seal impression, etc. to obtain a fee equivalent to 1.5 million won per title truster, and the Defendant introduced the means of access to the above E on April 2013, 20 to whom the title truster was introduced from “E” around June 2012 to receive documents such as passbook, physical card, certificate of personal seal impression, etc. to receive 1.1.1 million won per title truster’s name, and the Defendant introduced B to the title truster’s lender and the above EF on April 4, 2013.

1. On July 3, 2013, the Defendant transferred the means of access by receiving KRW 1 million from the above B and delivering one bank passbook (G) and one check card in the name of the Defendant to B from the school building distance in Gangnam-gu Seoul, Gangnam-gu.

2. On July 18, 2013, the Defendant transferred the means of access by delivering one passbook of the National Bank (H) under the name of the Defendant and one check card to B at the front of Yeongdeungpo-gu Office located in Yeongdeungpo-gu Seoul Metropolitan Government Yeongdeungpo-gu.

3. On July 18, 2013, the Defendant transferred the means of access by delivering two bankbooks (I, J) and one physical card in the name of the Defendant to an enterprise bank located in Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu, Seoul, and to B.

Summary of Evidence

1. Each legal statement of the defendant, co-defendant B, E, and F;

1. Application of Acts and subordinate statutes on police seizure records;

1. Criminal facts;