조세범처벌법위반등
The judgment of the court below is reversed.
Defendant
A Imprisonment with prison labor for two years, and for one year, for Defendant C, respectively.
except that this judgment.
1. Summary of grounds for appeal;
A. As to Defendant A1’s violation of the Punishment of Tax Evaders Act (A) and the violation of the Act on Special Measures for the Registration of Real Estate against Ten Generations of Multi-household Housing in Seongbuk-gu, Manam-si, Manam-si, and the violation of the Act on Special Measures for the Registration of Real Estate (hereinafter “G site”) with H, the above Defendant’s violation of the Punishment of Tax Evaders Act and the violation of the Act on Special Measures
(B) The judgment of the court below convicting the Defendant of this part of the charges that the said Defendant evaded capital gains tax by failing to report the transfer of the said site, and that the said Defendant sold ten households of multi-household houses newly built on the said site to H as a new site for multi-household houses. (B) The 226.1m2 (hereinafter “J site”) in Sung-nam City, Y-gu, Sungnam-si, by misapprehending the legal principles on mistake of facts.
As to the violation of the Act on the Special Measures for the Registration of Real Estate against Seven Generations of the above site and multi-household housing, Defendant A sold the above site to KRW 1.04 billion, but cancelled it, and Defendant A and B entered into a partnership agreement with the purport that multi-household housing should be newly built on the above site and divide their profits. Although Defendant A did not transfer the above site to Defendant C and B, Defendant A sold the above site to Defendant C and B, Defendant A convicted Defendant A of this part of the facts charged that Defendant A sold the above site to each of the seven households of multi-household housing newly constructed on the ground, and each purchaser completed the registration of transfer of ownership to each of the first in the future, and the unregistered purchase of ownership is not registered. 2) Considering the fact that the above Defendant’s health is not good for the elderly, the lower court’s sentence (two years of imprisonment, three years of suspended execution, social service, 120 hours) is too unreasonable.
B. Defendant C 1’s mistake B