The defendant does not pay the above fine.

Around March 2004, the Defendant, together with C, stated in the indictment of KRW 11,139,870,000 on the land of approximately KRW 2,30,000 in Asia-si E from D, but in full view of the evidence, the Defendant corrected it as a clerical error of KRW 11,139,870,000, as it appears in the indictment of KRW 11,139,870,000.

After entering into an agreement to purchase to G, on August 5, 2004, the said land was transferred to G in the amount of KRW 3,000,000,000,000 among the above land, which was KRW 3,000,000,000.

However, when the ownership transfer registration is difficult due to the dispute over ownership of the land No. 1 in this case, in order to secure the purchase price paid by G, the Defendant, along with C, offered 106,215 square meters of H forest land purchased from D to G as security until the dispute over ownership of the land No. 1 in order to secure the purchase price paid by G was settled. On March 2004, the Defendant completed the registration of ownership transfer in G on August 30, 2004. < Amended by Act No. 7213, Aug. 30, 2004>

Since then, as D lost from the dispute over ownership of the instant land No. 1, the Defendant agreed to convert the subject matter of sale from the instant land to the instant land No. 2, on April 17, 2009, and that G would pay KRW 3,000,000,000, which was paid as the purchase price of the instant land, to the instant land.

Accordingly, the Defendant, in collusion with C, committed unlawful acts such as not reporting or paying capital gains tax by May 31, 2010, which is the time limit for filing a return or payment of capital gains tax, even if the Defendant did not resell the unregistered transfer assets, thereby applying 70% of capital gains tax on the unregistered transferred assets to KRW 1,400,000 (the amount calculated by deducting the acquisition value of KRW 1,60,000,000 from the transfer value of KRW 3,000,000).

(1) The member evaded the application.

Summary of Evidence

1. Defendant's legal statement;

1. C.