On June 8, 2013, the Defendant: (a) concluded a sales contract with D Co., Ltd. on a share of 1030/1716 square meters among the 661 square meters of Busan Shipping Daegu Land; and (b) on a residential facility consisting of Class 1, 2 neighboring 1, 58.76 square meters on the ground; (c) 358.13 square meters on the first floor; (d) 390.02 square meters on the second floor; and (e) 390.02 square meters on the fourth floor; and (e) 390.02 square meters on the fifth floor; and (e) 390.02 square meters on the six-story 390.02 square meters (hereinafter “the instant real estate”); and (e) transferred the ownership of the instant real estate to D Co., Ltd. on the ground of sale and purchase to D Co., Ltd. on August 1, 2013.

A person who has no tax payment or who possesses property without any tax payment shall not conceal or evade such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

Nevertheless, around August 5, 2013, the Defendant transferred KRW 300 million out of the instant real estate purchase price to a new bank account (G) account in the name of “F” (E) in the name of the Defendant. On October 1, 2013, the Defendant concealed property with a view to evading the execution of the disposition on default by remitting KRW 10 million out of the instant real estate purchase price to a new bank account in the name of “F” under the name of the Defendant.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspect with respect to F;

1. A written inquiry (in response) made by the I;

1. Application of Acts and subordinate statutes, such as certificates of writing, contracts for real estate trade, certificates of payment of acquisition tax, etc., details of transactions by the bank account of the Saemaul Saemaul Bank of Korea, certificates of check information, and copies of certificates of transfer cards;

1. Relevant Article 7(1) of the Punishment of Tax Evaders Act, Article 7(1) of the Punishment of Tax Evaders Act, and Article 7(1) of the Punishment of Tax Evaders Act on the crime committed in this case: The crime committed in this case was committed in a manner that the defendant concealed assets for the purpose of evading the execution of the disposition on default. The purpose of the Punishment of Tax Evaders Act is to enhance the effectiveness of tax law and to establish a sound awareness of tax payment by the