SEOUL, Feb 8 (Reuters) - South Korean police named Samsung Electronics Chairman Lee Kun-hee as a suspect over allegations that he used bank accounts held in someone else's name that held some 400 billion won ($368 million), Yonhap News Agency said on Thursday.
Lee was suspected of tax evasion, Yonhap added.
Samsung declined comment and police is not immediately available for comment.
Lee has been hospitalized after suffering a heart attack in 2014. ($1 = 1,087.3000 won) (Reporting by Ju-min Park and Joyce Lee; Editing by Simon Cameron-Moore)