A defendant shall be punished by imprisonment for not less than eight 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 is a person who is operating a law office in Seocho-gu Seoul Metropolitan Government.

A person who has no tax payment or who possesses property without any tax payment shall not conceal or evade such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

On March 2, 2015, the Defendant failed to pay taxes of KRW 89,170,550, including value-added tax and labor income tax, and seized the deposit claims from the Seocho Tax Office under the name of the C Bank under the name of the C Bank under the name of the C Bank of Law. In order to evade the execution of the disposition on default, the Defendant was willing to conceal the property of the said legal office by receiving the commission fees from the account under the name of E of the staff of the said legal office

Accordingly, on March 3, 2016, the Defendant received KRW 5,556,720 from F (State) who is the client of legal affairs from G bank account (H) to deposit KRW 5,56,720 from E, from that time, and from March 28, 2017, the Defendant received KRW 61,50,000 in total over 18 times in the same manner as indicated in the list of crimes in the attached Table, and made it difficult to execute the disposition on default on KRW 273,34,230.

Accordingly, the defendant concealed the property without tax payment for the purpose of evading the execution of the disposition on default.

Summary of Evidence

1. Partial statement of the defendant;

1. Protocol concerning the interrogation of suspects of E by the prosecution;

1. Statement made to I by the police;

1. Investigation report (Attachment of guide materials on comprehensive income tax return - Confirmation of ability to pay delinquent national taxes);

1. Investigation report (verification of the source of a document of inquiry of seizure details submitted by I as at the time of investigating a witness);

1. The investigation report (the verification of the amount in arrears of national taxes A as of March 28, 2017).

1. An investigation report (transaction analysis in the balance of monthly standard balance of bank accounts in the name of suspect E);

1. Each investigation report (verification of the details of seizure of the suspect account) [The Defendant’s account in the name of the office chief (hereinafter “instant account”) to operate the attorney’s office inevitably under the circumstances in which all the accounts he/she uses are in arrears.