The Defendant is the owner of the Jongno-gu Seoul Metropolitan Government Real Estate B (Inn, Death on November 4, 2018).

No person liable to pay taxes or a person who occupies property of a person liable to pay taxes shall conceal or omit such property or make a false contract for the purpose of evading or evading the disposition on default.

The Defendant decided not to pay capital gains tax after disposing of the real estate owned by C with the mother C, with the parent C’s delegation, entered into a contract to sell the real estate owned by the mother C in KRW 1,750,00,000 to a third party on November 14, 2014, and received the remainder of KRW 1,520,000,000 after deducting the deposit deposit of KRW 230,000 from the deposit of KRW 30,520,000 on December 30 of the same year, and then transferred the said real estate to a third party.

C Despite the duty to pay capital gains tax of KRW 451,460,690 on the said real estate, the Defendant conspired with C to pay capital gains tax on the said real estate, and the Defendant, in collusion with C, made a full withdrawal of KRW 1 billion from November 14, 2014 to March 2015, for the purpose of evading the execution of the disposition on default due to the failure to pay capital gains tax on the said real estate, and kept the balance of KRW 1 billion deposited in the parent C’s account (D bank, E bank, etc.) in cash.

Accordingly, the defendant, in collusion with the mother C, concealed the mother C's property for the purpose of evading the execution of the disposition on default.

Summary of Evidence

1. Defendant's legal statement;

1. F’s reply, a real estate sales contract, a power of delegation, a full certificate of registered matters, a suspect CD bank account transaction details, questioning data by the National Tax Service on the details of arrears in payment, payment details of transfer proceeds, check delivery details, and check delivery money table (D bank) and application of the Acts and subordinate statutes on the details of transactions in the

1. Relevant provisions on criminal facts, Article 7(1) of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act, conditions favorable to the reasons for sentencing choice of imprisonment: Contrary to the crimes, there is no record of punishment for the same kind of crime, and circumstances unfavorable to the aged: the execution of delinquency disposition.