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Defendant
A Imprisonment with prison labor for a year and six months, for a year of imprisonment for a defendant B, and for a year and six months of imprisonment for a defendant C, respectively.
(b).
Reasons
Punishment of the crime
1. On May 2014, Defendants A and B knew that, while selling land of H 2,764 square meters (hereinafter “instant land”) located in the name of the victim F in the name of G, the victim F, the Defendant and Defendant B were aware of the fact that there was a concern about the imposition of a large amount of capital gains tax while selling the land in the name of G (hereinafter “instant land”), the victim F, in the name of his wife, he would have divided the amount of capital gains tax on the part of the victim, while allowing the victim to reduce the capital gains tax.
On the other hand, Defendant C made a statement to Defendant B, “I have any object that may reduce capital gains tax by means of reducing gains from transfer,” and, around May 2014, Defendant B knew that Defendant B had no intention or ability to reduce capital gains tax but obtained the price by deceiving the victim as if Defendant B did not have any intention or ability to reduce capital gains tax, and subsequently, Defendant C got the victim to take part in the above fraud by receiving a request from Defendant B for the reduction of capital gains tax.
Accordingly, on May 26, 2014, Defendant A presented to the victim’s “J” in the victim’s operation “J” located in Seocho-si I the amount of tax payable to the victim at KRW 71,561,235, and provided that “C shall pay approximately KRW 310,000,000 as capital gains tax, and KRW 76,00,000,000,000,000 as capital gains tax. Around May 26, 2014, Defendant A made a false statement to the effect that “I would pay approximately KRW 36,000,000 as capital gains tax to the Plaintiff.” The Plaintiff was well aware of the tax accountant, who requested the head of the tax office and the tax office to pay capital gains tax to the public officials of the tax office.
However, in fact, the Defendants did not have the intent or ability to reduce capital gains tax in a normal way, and even if Defendant A and B received money from a tax official under a false name with respect to a tax official, they may request the tax official through the real tax accountant.