The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

However, the period of three years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. According to the evidence submitted by the Prosecutor, the lower court acquitted the Defendant of this part of the facts charged on a different premise, although it could be recognized that the Defendant had completed registration under the name of another person for the purpose of evading taxes or evading compulsory execution. In so determining, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine, which affected the conclusion of the judgment.

B. The punishment sentenced by the lower court (one year of imprisonment, two years of suspended execution, and 120 hours of community service) is too uneasy and unreasonable.

2. Determination on the misapprehension of facts and misapprehension of legal principles

A. The summary of this part of the facts charged is that no person is allowed to register a business with another person’s name for the purpose of evading tax evasion or compulsory execution. However, the Defendant registered a business entity with the Dokdo and Retail Store D, which operated under the name of the Defendant, using the name of the Party I for the purpose of evading tax evasion or compulsory execution at the Cheongju Tax Office around March 20, 2013 (hereinafter “F”).

B. The defendant alleged that he was unable to register the business under his own name due to the default of national taxes related to D, and the defendant was forced to complete the registration of the business of this case under the name of I, and there was no purpose of evading taxes or evading compulsory execution.

(c)

Judgment

1) Article 11(1) of the Punishment of Tax Evaders Act provides that “A person who registers a business with another person’s name for the purpose of evading tax evasion or compulsory execution or engages in a business with another person’s name registered as a business operator shall be punished by imprisonment for not more than two years or by a fine not exceeding twenty million won”, thereby constituting a subjective element for punishing a person who registers a business with another person using another person’s name.