조세범처벌법위반
A defendant shall be punished by imprisonment for not more than ten 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
The Defendant actually managed the property in the name of the spouse B.
On December 4, 2014, the Defendant entered into a contract to sell 2/3,000 won in total to D and one other, and completed the registration of transfer of ownership on February 4, 2015.
On February 10, 2015, the Defendant: (a) filed a preliminary return on the transfer income tax with the Busan Tax Office; (b) received prior notice from the said tax office on September 8, 2015; and (c) received prior notice of taxation on the corrected tax amount; and (d) around November 18, 2015, the Defendant received prior notice that “The transfer income tax shall be paid KRW 315,635,360,00 until November 30, 2015.”
A person who has no tax payment or who possesses property without any tax payment shall not conceal, omit or conclude a false contract for the purpose of evading or evading the execution of the disposition on default.
Upon the imposition of transfer income tax on B, the Defendant transferred on March 20, 2015 the ownership of 1/3 (465,000,000) of the shares in the Gangseo-gu Busan land in the name of Gangseo-gu, Busan, as a gift.
In addition, on October 30, 2015, Busan Young-do apartmentF subparagraph B in the name of B, 297,750,000 won, on November 4, 2015, Busan-do hotel H in the name of B was sold in the name of B for KRW 15,00,000, and on November 18, 2015 and received KRW 20,000,000 in the name of B from November 4, 2015 to the Defendant’s account; on November 34, 2015, the sum of KRW 15,000,000 in the name of the Defendant was transferred to the J’s account in the name of the Defendant; on October 10, 2015, the Busan-do Busan-do land in the name of B was found to be totaled of KRW 576,00,000 in the name of the Defendant; on October 34, 2015,000 in cash.
Accordingly, the Defendant, in collusion with B, concealed and omitted property for the purpose of evading or evading the execution of the disposition on default.
Summary of Evidence
1. Partial statement of the defendant;
1. A protocol concerning the examination of partially the accused by the prosecution;
1. A protocol concerning examination of partially the police in relation to B;
1. A written accusation;
1. The application of the law of the investigative report (including evidence of 6, 7, and attached table once a year) 1.