A defendant shall be punished by imprisonment with prison labor for up to six months.

Punishment of the crime

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.

The Defendant is an owner of the area of 672.4m2, Seo-gu, Seoan-gu, Seoan-gu, Seoan-gu, Seoul. Around October 1, 2014, the Defendant sold the above site to E in KRW 1,500,000,000, and completed the registration of transfer of ownership to E around November 17, 201 of the same year.

When it is anticipated that KRW 383,922,030 will be imposed on transfer income tax, etc., the Defendant concealed the property by withdrawing KRW 400,000,000 out of KRW 150,000,000, which was received as the down payment of the said site in the name of the Defendant on October 1, 2014 for the purpose of evading the execution of the disposition on default without paying it, from the new bank account (Account NumberF) in the name of the Defendant; and on November 17, 201 of the said year, 40,000, out of KRW 503,565,185, which was received as the remaining payment of the said site under the name of the Defendant on November 17, 2014.

Summary of Evidence

1. Partial statement of the defendant;

1. Part of the protocol concerning the examination of the suspect by the prosecution or the police against the defendant;

1. An entry ticket, an entry ticket, and an advance ticket;

1. Investigative inquiries as to whether arrears exist, request for vindication of the details of use of real estate transfer proceeds, certificates of all registered matters, application of land and buildings-related statutes;

1. Determination as to the assertion by the accused and the defense counsel under Article 7(1) of the Punishment of Tax Evaders Act (elective selection of imprisonment) and Article 7(1) of the Punishment of Tax Evaders Act, comprehensively including the pertinent legal provisions and the

1. Summary of the assertion

A. The crime of evading disposition on default stipulated in Article 7(1) of the Punishment of Tax Evaders Act (hereinafter “the crime of evading disposition on default”) refers to a person who requires the status as a person without tax payment, and the person without tax payment becomes liable for tax payment.

In addition, the interpretation of the crime of evading disposition on default requires "specific danger condition or objective condition", which is likely to be subject to disposition on default, at least.