The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. misunderstanding of the facts or misunderstanding of the legal principles (as to the part on the registration of an entrepreneur under another person’s name), the Defendant registered an entrepreneur under another person’s name for the purpose

Although it is reasonable to see that the above purpose is not recognized, the court below

There was an error of misunderstanding of facts or misunderstanding of legal principles with respect to "the purpose of evading compulsory execution."

B. The sentence of the lower court (in its entirety, KRW 8 million) is too unhued and unfair.

2. Prior to the prosecutor’s judgment on the grounds of appeal, the court below ex officio examined the reasons for appeal, and the crime of violation of the Punishment of Tax Evaders Act due to receipt of the false tax invoice under Article 10(3) of the Punishment of Tax Evaders Act is established for each tax invoice (see, e.g., Supreme Court Decisions 2008Do8868, Jan. 14, 2010; 2008Do9634, Aug. 20, 2009). Nevertheless, the court below determined that the crime of violation of the Punishment of Tax Evaders Act due to receipt of the false tax invoice constitutes a blanket crime. The court below erred by misapprehending the legal principles on the number of crimes, which affected the conclusion of the judgment, and thus, the judgment of the court below cannot be maintained.

However, notwithstanding the above reasons for ex officio reversal, the prosecutor's mistake or misapprehension of legal principles still is subject to the judgment of this court, and the following is examined.

3. Judgment on the misapprehension of the legal principle or mistake of facts

(a) No person who is a summary of the facts charged shall register a business with another person's name for the purpose of evading taxes or evading compulsory execution, or run a business using another person's name;

Nevertheless, on April 24, 2015, the Defendant registered the C gas station operator in the name of E, which is a branch in order to be exempted from compulsory execution based on value tax of KRW 19,102,120 and comprehensive income tax of KRW 16,187,280.