Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

No person shall conduct a business registration using another person's name for the purpose of evading tax evasion or compulsory execution, or conduct a business using another person's name.

Nevertheless, the Defendant failed to pay approximately KRW 273,00,000 in total of the taxes imposed on “B” that had been previously operated by the Defendant and was unable to conduct a new business registration, thereby evading the said taxes in arrears and evading the tax to be imposed on a new business operator in the future. On May 28, 2015, the Defendant lent the name of “D” to the 583 Gunsan Sea Network as the name of “C” in the name of “D.”

Accordingly, the defendant registered his business with another person's name for the purpose of tax avoidance.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness E, C and F;

1. Each police statement of the E, G, F, and C;

1. The Defendant asserts that the Defendant’s assertion regarding a written accusation, a written application for business registration, a written application for business registration, a report on a nominal master, a request for cooperation with investigation (personal credit information), and an investigation report (in relation to an investigation) is operated with C, etc., and the Defendant did not claim that the business was registered under C’s name as a matter of tax delinquency of the previous company,

However, the circumstances acknowledged by the evidence duly adopted and examined by this court, i.e., ① the previous business chain B, which the Defendant had operated with the Defendant, was the Defendant’s own person who was not registered as a business operator under the Defendant’s name because it was not under the circumstances to pay the unpaid tax amount. ② Since this investigation agency, C received a request from the Defendant to lend the name of the business operator due to a tax delinquency issue from the Defendant to this court, and the actual business operation was related to the Defendant’s payment of taxes, and the remainder, such as the F, etc.’s statement or financial account details.