No person without a tax payment or a person who possesses property without a tax payment shall conceal or omit such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

The Defendant, whose father was registered under the name of father C, is a person who actually owns the “Ggu Dong-gu D Site and Building” and “Geosung-gu E site and Building.”

Around September 1, 2014, the Defendant entered into a sales contract with F Co., Ltd. with respect to “Seoul Dong-gu D site and building” amounting to KRW 4,69,00,000, and received a remittance of KRW 1,755,54,869, except for loans, from September 2, 2014 to January 19, 2015, to the account in the name of the Defendant’s management from September 2, 2014.

On March 31, 2015, the Defendant voluntarily reported the transfer income tax of KRW 308,00,000 and paid KRW 104,00,000, and on May 31, 2015, the Defendant was obligated to pay the remaining transfer income tax by May 31, 2015.

On May 27, 2015, the Defendant continued to enter into a sales contract with G Co., Ltd. with respect to “Geongsung-gu E site and building” amounting to KRW 2,00,000,000, and on June 2, 2015, the Defendant had a duty to receive KRW 747,797,748, excluding loans, from the said C’s account from June 2, 2015, and pay KRW 593,94,810, an income tax on transfer during the payment period.

Nevertheless, the Defendant withdrawn KRW 4,00,000 in cash from the above C’s account around April 6, 2015 for the purpose of evading the execution of the disposition on default, without paying the above transfer income tax, and thereafter, the Defendant deposited KRW 873,800,000 in cash from the three accounts under the above C’s name until June 2, 2015, including from June 2, 2015, the sum of KRW 873,800,000 from the three accounts under the above C’s name until June 2, 2015.

Accordingly, the defendant concealed the defendant's property for the purpose of evading the execution of the disposition on default.

Summary of Evidence

1. Part of the defendant;