Defendant shall be punished by a fine of KRW 1,500,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

No person shall allow a third party to register a business by using his/her name for the purpose of evading taxes or evading compulsory execution.

Nevertheless, on August 9, 2011, the Defendant permitted B to use the Defendant’s name to register the “D” business entity, which is the main business, with the aim of evading taxes or compulsory execution, and registered the business at the distribution tax office.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect B of the police;

1. Application of the statute to file an accusation or an application for registration of a business entity;

1. Relevant Article 11(2) of the Punishment of Tax Evaders Act (Amended by Act No. 13627, Dec. 29, 2015; Act No. 13627, Dec. 29, 2015); the choice of fines

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

1. It is so decided as per Disposition on the grounds of Article 334(1) or more of the Criminal Procedure Act.