Defendants are not guilty. The summary of each judgment is publicly announced.

A. Defendants 1) misunderstanding and misunderstanding of the legal principles, ① the Defendants did not have any intention to evade taxes. Of the instant land, the registration of ownership transfer with respect to eight parcels of land, such as the MaU, AV, AV, AW, AX, AY, AZ, BA, B, etc., of the instant land, does not constitute “transfer of assets,” which is subject to corporate taxation.

② The Defendants’ act is merely a passive failure to file a tax return without an affirmative act, and does not constitute “the act of fraud or other wrongful act” under Article 3(1)1 of the Punishment of Tax Evaders Act.

2) Each sentence (Defendant A: 4 months of imprisonment with prison labor; Defendant B; 8 months of imprisonment) against the Defendants of the judgment below which was unfair in sentencing is unfair as it is too unreasonable.

B. Each sentence against the Defendants of the judgment below by the prosecutor is too unhued and unreasonable.

2. Determination

A. The summary of the facts charged in the instant case is a person who actually operated a planning movable company called the “stock company I” in 101 in Changwon-si, Sungwon-si from April 2009 to June 2013, and Defendant A was in charge of practical affairs, such as subdivision and sale of land, on the condition that Defendant B would receive 20% of the total business profit.

On May 24, 2012, the Defendants registered the representative of “I” as “A” and conspired to evade taxes by means of sale without filing a tax return, etc., including L, M, N,O, P, Q, Q, R, T, U, V, W, and X, 13 lots of land acquired in the name of “I” (hereinafter “instant land”).

1) From February 22, 2012 to October 16, 2012, the Defendants were conspired to evade tax in 2012 in collusion 2,26,130, including Y, Z, AAB, AC, AD, AE, AE, AF, AH, AH, AJ, AJ, AJ, AK, AM, AmP, AmP, AP, AP, Q, AR, and AS.