조세범처벌법위반
The defendant shall be innocent.
1. The summary of the facts charged of this case: (a) around July 21, 2004, the Defendant entered into a contract to sell the land of D Co., Ltd. 2 billion won at 100 billion won in his own account at 1,000,000,000 won as contract deposit; (b) around September 6, 2004, 390 million won as intermediate payment; (c) around October 21, 2004, 290 million won (the agreement that KRW 1.3 billion will be succeeded to a loan of financial institution; (d) around November 9, 2010, the Defendant received KRW 1,000,000,000 from around 15, 2010 to KRW 1,000,000,000,000,000 from 1,0000 won; and (e) the Defendant did not transfer the remaining land to the 1,500,000 won,000 won.
2. Determination
(a) Article 7(1) of the Punishment of Tax Evaders Act shall be punished when the taxpayer conceals or evades the relevant property, or makes a false contract, for the purpose of evading or evading the disposition on default;