A Imprisonment with prison labor for one year, for defendant B and C, for six months.

However, this decision is delivered to the Defendants.

1. No person liable to pay taxes shall conceal or omit property or enter into a false contract for the purpose of evading a disposition on default;

From March 208, the Defendant, along with H, was a joint proprietor of the business that newly built and sold J building on the above ground with the name of “J”, around May 2012, the Defendant unpaid KRW 605,924,850 of global income tax in 201, and KRW 24,470,550 of global income tax in 201, and KRW 244,470 of global income tax in 201, and KRW 126,356,980 of the Defendant’s value-added tax in 2012; KRW 126,356,980 of global income tax in 2012; KRW 126,356,980 of global income tax in 2012; KRW 122,235,270 of global income tax in 2012; and the Defendant’s registration of ownership transfer remaining in the Defendant’s name of KRW 2535,70 of the above real estate under the Defendant’s title 25.

Accordingly, around July 5, 2012, the Defendant and H concluded a false contract to sell J 117 (75% of the Defendant’s co-ownership shares, and 25% of H’s co-ownership) located in Ansan-si, to the Defendant’s wife B at KRW 380 million, and subsequently completed the registration of ownership transfer based on the trade under the above B’s name on July 12, 2012. From July 5, 2012 to August 1, 2012, the Defendant and H concluded a false contract to sell the Defendant’s co-owned real estate bonds and one real estate bonds owned by the Defendant and completed the registration of ownership transfer in the name of the Defendant’s relative.

Accordingly, the Defendant, in collusion with H, entered into a false contract on the property for the purpose of evading a disposition on default.

2. The purpose of Defendant B is to evade a disposition on default by a taxpayer.