A defendant shall be punished by a fine of 500,000 won.

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

Punishment of the crime

On March 18, 2010, the Defendant was sentenced to eight months of imprisonment for fraud at the Gwangju District Court, which became final and conclusive on March 26, 2010. On December 17, 2010, the Defendant was sentenced to eight months of imprisonment for larceny, etc. at the Gwangju District Court, which became final and conclusive on December 25, 2010.

On February 14, 2009, the Defendant permitted the registration of business to be made in the name of the Defendant for the purpose of tax avoidance or evasion of compulsory execution. However, on February 14, 2009, the Defendant registered the D gas stations located in the Chungcheongnam-gun Budget C in the budget tax secretary book, the Defendant permitted the registration of business to be made in the name of the Defendant for the purpose of tax evasion.

Summary of Evidence

1. Defendant's legal statement;

1. Copy of the police statement concerning B;

1. Previous records: Application of Acts and subordinate statutes to criminal records, copies of written judgments and investigation reports (final reports related to latter concurrent crimes of Article 37 of the Criminal Act);

1. Relevant provisions concerning the facts constituting an offense and Article 13-2 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010);

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;