특정범죄가중처벌등에관한법률위반(조세)
A defendant shall be punished by imprisonment for a year and six months, and a fine of 1,200,000,000 won.
The defendant does not pay the above fine.
Punishment of the crime
On July 5, 2013, the Defendant was sentenced to imprisonment with prison labor for a violation of the Punishment of Tax Evaders Act, etc. at the Seoul Central District Court on the same year.
7.26. The ruling has become final and conclusive and is a person providing real estate consulting services as a profession.
On March 24, 2010, the Defendant entered into a contract with the owner C to purchase the land of 33,522 square meters in the name of KRW 18,000,000,000, which was known to Pyeongtaek-gun, the Simyeong-gun, the first day of March 201, and completed the registration of ownership transfer on the land in the name of D, which was known to Pyeongtaek-gun, the ownership of which was registered.
As above, the Defendant intended to evade the Defendant’s tax on capital gains by advertising the title trust of the above land to D, and entered into a contract to sell the above land in KRW 2,329,950,000 on February 24, 201 to the purchaser E and eight other persons, and on the same day, did not file a transfer income tax return on the said land, and did not file a transfer income tax return on the said land to the above E and eight other persons on the same day.
Accordingly, the Defendant evaded capital gains tax of KRW 1,179,975,00 by fraud or other unlawful means.
Summary of Evidence
1. Defendant's legal statement;
1. The descriptions of each written answer to F, G, and E;
1. Entry of a report on the investigation of tax offenses;
1. Articles 8(1)1 and 8(2) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (Amended by Act No. 11136, Dec. 31, 201); Article 3(1) of the former Punishment of Tax Evaders Act (Amended by Act No. 13627, Dec. 29, 2015); the provision of the former Punishment of Tax Evaders Act (Amended by Act No. 13627, Dec. 29, 2015);
1. Statutory mitigation and concurrent crimes under the latter part of Article 37 and Article 39(1) of the Criminal Act (Mitigation of punishment in consideration of equity in cases where a judgment is rendered simultaneously with the crime of violating the Punishment of Tax Evaders Act, etc., which became final and conclusive) Articles 53 and 55(1)3 of the Criminal Act;