조세범처벌법위반
1. The defendant A shall be punished by imprisonment for eight months and by imprisonment for six months; and
2. However, in respect of Defendant B, this paragraph is applicable.
Punishment of the crime
Defendant
A is the defendant B and the person who completed the marriage report on March 10, 1971.
1. On April 22, 2014, the Defendant: (a) sold the 3,640m square meters in response to the transfer of New Industry Development Co., Ltd.; and (b) transferred KRW 529,903,070,070, which deducts the amount of the collateral security obligation established on the said real estate from the purchase price of KRW 880,880,000, to the Nonghyup Bank Deposit Bank in the name of the Defendant; and (b) on April 22, 2014, it is anticipated that the said real estate would be subject to imposition of KRW 163,721,870 of the income tax on the transfer of the said sale due to the sale of New Industry Development Co., Ltd., Ltd. on the ground of the purchase of the said real estate, due to the donation of the purchase price received to the Defendant’s wife B, and made the purchase of the apartment, thereby evading the execution of a disposition on default under the said transfer income tax.
On June 14, 2014, the Defendant entered into a sales contract with F to purchase KRW 103 Dong 1301,00,000 of G apartment units from Gangseo-gu Seoul Metropolitan Government on a non-real estate located in the fire-fighting zone in Gangseo-gu Seoul Metropolitan Government, and paid the above amount to F on July 25, 2014, and completed the registration of ownership transfer in the name of the said F on a deposit basis, and filed a divorce report on October 1, 2014.
Accordingly, the defendant's property was omitted for the purpose of evading the execution of the disposition on default.
2. On July 25, 2014, Defendant B: (a) paid the purchase price to the above F in order to assist the said F in evading a disposition of default on the imposition of transfer income tax, with the knowledge of the fact that the said A intended to evade another disposition of default; (b) paid the purchase price to the said F in relation to G apartment of Gangseo-gu Seoul Metropolitan Government 103 Dong 1301; and (c) made a registration of transfer of ownership in the name of the Defendant; (d) was divorced in front of the said A and filed a divorce report on October 1, 2014, thereby facilitating the said crime.
Accordingly, the defendant's act of evading the property for the purpose of evading the execution of the disposition on default.