A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

around August 2010, the Defendant, who actually operated a food manufacturing company with the trade name “D” in Chungcheongnam-si, filed a report on the closure of business operation with respect to D in the name of the Defendant on September 30, 201, and registered the same business operator again in the name of Dong Jae-si on October 1, 201 of the same year. From November 4 to December 19, 2013 of the same year, the Defendant concealed the sales amount of KRW 297,29,372 in total, which was transferred from the business operator from the business operator to December 19, 2013, by recovering the sales amount of KRW 297,29,372 in the bank account (Account Number: G) of the wife F.

Accordingly, the Defendant concealed the property for the purpose of evading the execution of the disposition on default, who occupied the property of “D” as the tax obligor.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. A written accusation (including attached data);

1. Application of Acts and subordinate statutes, such as investigation reports (report on suspect's filing of details of dispositions related to D related criminal cases) and non-prosecutions for each case;

1. Relevant Article 7 (1) of the Punishment of Tax Offenses Act and Article 7 (1) of the Punishment of Tax Evaders Act concerning the facts constituting an offense;

1. Circumstances unfavorable to the reasons for sentencing under Article 62(1) of the Act on the Suspension of Execution: The crime of this case is not that of the crime in light of the legislative purpose of the Punishment of Tax Evaders Act, which attempts to enhance the effectiveness of tax law and to establish a sound awareness of tax payment by the public, by concealing property for the purpose of evading disposition on default.

The favorable circumstances: The sentencing conditions, such as the above circumstances and the defendant's age, sex, environment, circumstances, means and consequence of the crime, etc., shall be determined by taking into consideration the following circumstances: the defendant recognized the crime of this case; the defendant has no criminal records of probation or heavier; the defendant paid taxes in installments to the National Tax Service in accordance with the plan for disposition on default in installments.