On March 28, 2012 and June 11, 2012, the Defendant sold part of the C Forest land and four parcels, other than the Defendant’s possession, to the savings bank, and sold the same year from March 21, 2012 to the same year, respectively.

6. From April 6, 2012 to October 8, 2012, the Plaintiff received KRW 2,452,500,001 in total, and sold part of the said C Forest land to D on July 6, 2012, and received KRW 680,200,00 in total from April 6, 2012 to October 8, 201 of the same year.

On July 30, 2012, the Defendant: (a) filed a preliminary return on capital gains tax related to the purchase and sale with the KCAU on July 30, 2012; and (b) filed a preliminary return on capital gains tax on October 2, 2012 with D, but did not pay capital gains tax by each payment deadline.

In this regard, on October 11, 2012, the notice was given to the Defendant that the sum of KRW 816,575,560 in the capital gains tax and the additional tax related to the trade with D by October 31, 2012. On December 10, 2012, the Defendant notified the Defendant that the sum of KRW 242,047,554 in the capital gains tax and the additional tax related to D trading will be paid by December 31, 2012.

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

Nevertheless, the Defendant concealed property by withdrawing in cash the sum of KRW 1,817,00,000 from the Defendant’s corporate bank account, throughout 20 times from July 9, 2012 to October 22, 2012, as indicated in the list of crimes, in order to evade the execution of the disposition on default on the capital gains tax as to the foregoing transfer income tax.

Summary of Evidence

1. Partial statement of the defendant;

1. Each police statement of E, F, and D;

1. Investigation report (No. 77 and 78 No. 5 of the evidence list);

1. A written resolution for determination of each transfer income tax, each real estate sales contract, and all the registered certificates, respectively;