조세범처벌법위반
The prosecutor's appeal is dismissed.
1. The summary of the grounds for appeal (based on factual errors) ① before one year prior to the divorce, it appears that there is no reason to complete the registration of ownership transfer on the day or earlier a report of capital gains tax (based on August 31, 201), ② examining the currency details of Defendant A, the timing of the move-in report, the place of registration of automobiles, etc., the Defendants appears to have no agreement on genuine divorce between the Defendants at the time of reporting capital gains tax, ③ the deposit held by Defendant A is insufficient to pay capital gains tax, and the value of E Co., Ltd (based on trade name before the change, F Co., Ltd., Ltd., hereinafter “F”) is unclear, and other stocks owned by Defendant A are not easy to collect delinquent taxes. In light of the above, Defendant A, a taxpayer, concealed property for the purpose of evading the disposition of arrears, and Defendant B assisted and aided Defendant A’s concealment.
2. Determination
A. The summary of the facts charged is that Defendant A runs the automobile maintenance business chain F, and Defendant B is the former part of Defendant A who was divorced from Defendant A on June 7, 2012.
(1) On June 30, 201, Defendant A of the facts charged against Defendant A received KRW 1,124,141,980 from the Gangnam-gu Seoul Metropolitan Government G site and its ground buildings owned by Defendant A, and KRW 2,366,961,90, less the amount of collateral security established on the said real estate, out of KRW 2,366,961,90, the amount of collateral security established on the said real estate was deposited into an enterprise bank account in the name of Defendant A, and each of the said real estate was expected to be subject to imposition of KRW 343,713,440 due to the said expropriation on the ground of the expropriation as of July 4, 2011, the transfer income tax was not paid on the ground of the said expropriation, while the transfer of all of the real estate owned by Defendant A in the name of Defendant A or Defendant B, thereby evading a disposition on default under the said transfer income tax.