특정범죄가중처벌등에관한법률위반(조세)등
Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of KRW 1,500,000.
The defendant does not pay the above fine.
Punishment of the crime
On November 23, 2012, the defendant was sentenced to a suspended sentence of five years for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in the Seoul Central District Court, which became final and conclusive on September 12, 2013.
The Defendant, as the representative director of the C Co., Ltd. (hereinafter “C”), took overall charge of the sale of the E Apartments (hereinafter “the instant apartments”), located in D in Ansan-gu, Ansan-si, and proposed that G, the president of the F Housing Association, and C, who is the director of the said association, will prepare a written contract for the sale of the instant apartments, as if C, acting as an agent for the sale of the instant apartments, would pay KRW 10 million monthly in terms of the operating expenses of the association, and G and H accepted the proposal. The fact was that C, despite the purchase of the instant apartments, would avoid the statutory restrictions on regulating the alteration of rights, such as ownership, by creating the same quantity of the instant apartments, and would have C be exempted from the tax burden through unregistered resale.
1. On December 17, 2010, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) purchased 114 households of the instant apartment from the F Housing Association in the office of the F Housing Association located in Ansan-gu, Ansan-si, Ansan-si, with I, J and G, and H, who had been working as C’s director, for 41,876,116,000 won. Around that time, the Defendant prepared a false “F Housing Association for the promotion of occupancy in Gyeyang-gu and the contract for the sale by proxy between the F Housing Association and C for the sale by proxy,” and on August 9, 201, the Defendant sold 105,90,000 won of the instant apartment from the C sales office located in the instant apartment No. 104,903,000 won to K without completing the registration of ownership transfer under the name of C on August 16, 2011, as stated in attached Table 21,201.