조세범처벌법위반
A defendant shall be punished by imprisonment for not less than eight months.
However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.
Punishment of the crime
[Reference Facts] Around April 25, 2013, the Defendant: (a) sold the land and a building owned jointly with the Defendant’s siblings at KRW 14,50,000,000; and (b) received KRW 1,678,00,000 equivalent to the Defendant’s equity (34%) from KRW 4,968,00,000, which is the remainder of the repayment of the Defendant’s repayment of collateral security obligations, security deposit obligations, etc.; and (c) filed a report on KRW 617,804,730 on the transfer income tax at the Busan District District Tax Office around July 23, 2013; and (d) the payment deadline was finalized on September 30, 2013, but did not pay the said transfer income tax.
[Criminal facts] No person who has no duty to pay taxes shall conceal or omit property or enter into a false contract for the purpose of evading disposition on default.
Nevertheless, on July 2013, the Defendant anticipated that the transfer income tax determined as above should not be paid, and that the execution of the disposition on default should be carried out on the real estate purchase price held in the bank account or on the check received in lieu of the purchase price. In response, the Defendant was willing to evade the execution of the disposition on default by withdrawing the purchase price held in the bank account in cash or exchanging the check held in cash with the check held, making it impossible to track and seize the Defendant’s property.
Accordingly, on July 31, 2013, the Defendant issued a certificate of KRW 450,000 in cash and KRW 50,000 in cash to E, a 450,000,000, at the face value of KRW 10,000,000, which was held as part of the purchase price of real estate distributed at the Dong-dong, Dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-si, and then received a delivery of KRW 450,000 in total of KRW 50,00 in cash and KRW 50,00.