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

The Defendants did not pay the above fine.

Punishment of the crime

[criminal record] On November 28, 201, Defendant A was issued a summary order of KRW 3 million by the Changwon District Court for a violation of the Punishment of Tax Evaders Act, and on March 20, 2014, Defendant A was sentenced to two years of imprisonment with prison labor for a crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) at the Changwon District Court’s branch branch, and the judgment became final and conclusive on October 27, 2014.

[2] Defendant A is the actual operator of “D” (E, July 1, 2012 to March 31, 2013), “F (G, July 1, 2012 to June 30, 2013)” and “H (I, from July 1, 2012 to June 30, 2013)” and “J (K, from July 1, 2012 to June 30, 2013)” and Defendant C is the above “D” and “F” and Defendant B is the representative under the name of “H” and “J”.

1. He/she shall not register his/her business with another person's name for the purpose of evading taxes on Defendant A or evading compulsory execution;

Nevertheless, the Defendant, without being supplied goods or services to the business operators who intend to obtain unfair deduction or refund of value added tax amount, falsely issues tax invoices, and with intent to receive profits by receiving 5% or 10% of the supply price from the business operators who received tax invoices, and to do so from the M office operated by the Defendant in Kimhae-si around June 2012, the Defendant cannot register the above C in the name of the bad credit holder in the name of B.

On July 3, 2012, 201, 200,000 won for each quarter of the company, 200,000 won was requested and registered in the name of C at the same dong tax office located in the Busan Metropolitan City Do Do Do dong-gu.

Accordingly, the defendant registered the business with another person's name for the purpose of evading tax evasion or compulsory execution.

2. He/she shall not allow a third party to register the business using his/her name for the purpose of evading taxes on Defendant C and B, or evading compulsory execution.

Nevertheless, it is not possible.