However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

1. 조세범처벌법위반 피고인은 2011. 4. 1.경 피고인의 처남댁인 B의 명의로 ‘C’이라는 상호로 사업자 등록을 한 후 2018. 6. 1.경까지 화물운송업체를 운영하였다.

No person liable for duty payment or a person who occupies property of a person liable for duty payment shall conceal or omit such property or make a false contract for the purpose of evading or making another person evade the disposition on default.

On April 16, 2018, the Defendant: (a) from January 2014 to January 2017, the receipt of a credit card sales slip, etc., issued a notice to the effect that the credit card number of the Defendant was erroneous or the same card number as other business operators was stated in the receipt statement of credit card sales slip, etc.; and (b) from January 16, 2017, the Defendant was served with a notice to the effect that value-added tax, etc. may be imposed by deeming the excess of the input tax amount to have been deducted; and (c) was anticipated to be imposed on the Defendant by taking the notice to the effect that value-added tax and global income tax may be imposed, the Defendant was willing to not pay the said tax; and (d) concluded a false contract with the intent

As a result, the Defendant entered into a false sales contract with B on May 28, 2018 with B on or around the 30th of the same month for the purpose of evading disposition on default even though he/she did not actually intend to sell the real estate of the Defendant, and transferred ownership to D on or around May 31, 2018, and (2) entered into a false sales contract with B on or around May 31, 2018 for the real estate listed in the attached list E with B on or after May 31, 2018, the Defendant entered into a provisional registration on the right to claim ownership transfer of the said real estate on or around November 1 of the same year, and transferred ownership on or around May 31, 2018 for the purpose of evading disposition on default.