On November 24, 2016, the Defendant was sentenced to a suspended sentence of two years in the Seoul Northern District Court on August 24, 201, for attempted fraud, and the judgment became final and conclusive on May 11, 2017.

On October 5, 199, the Defendant purchased Seongbuk-gu Seoul, G, H, and I land and ground buildings in KRW 1.65 billion from E and F, and completed the registration of transfer of ownership on January 27, 2000, and sold G, I land and ground buildings out of the said real estate to five persons outside J and 5 on April 21, 2013 for KRW 4.940 million and acquired gains from the resale of KRW 3.29 billion by completing the registration of transfer of ownership on October 18, 2013.

Nevertheless, for the purpose of evading the transfer income tax, the Defendant drafted a false real estate transaction contract as if he purchased the said real estate in KRW 3.65 million from E, etc., and submitted a false report and payment statement on the capital gains tax to the Dobong Tax Office on December 31, 2013, and submitted the said contract to submit a false report and payment statement on capital gains tax, and filed a false report on the amount of capital gains, thereby evading KRW 553,475,444 of the transfer income tax by fraud or other unlawful act.

Summary of Evidence

1. Part of the defendant's legal statement;

1. Legal statement of witness E, F, and K;

1. Part of a protocol concerning the suspect interrogation of the defendant;

1. Statement by the police concerning L;

1. Supplementary description of transfer transactions and acquisition transactions of E or F;

1. A written accusation;

1. Standard return and payment invoice of transfer income tax;

1. A resolution on determination of transfer income tax;

1. Each real estate transaction contract;

1. A preliminary return on gains from transfer of assets and a statement of voluntary payment;

1. A written confirmation of trade;

1. A copy of a bankbook;

1. A certified copy of the registry or investigation report (a certified copy of the real estate registry related to this case);

1. Previous convictions indicated in the judgment: The defendant and defense counsel have purchased the land and buildings indicated in the judgment of the defendant in fact at KRW 3.65 billion, as a result of inquiry;

The argument is asserted.

The following circumstances acknowledged by the above evidence are examined.