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

Punishment of the crime

Defendant is a non-permanent position.

No person without a tax payment or a person who possesses property without a tax payment shall conceal or omit such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

On October 16, 2012, the Defendant sold land and above-ground buildings owned by the Defendant to a third party at KRW 1,392,00,000 on the same day, and received KRW 100,000,000 on the same day down payment, and KRW 570,000,000 on November 28, 201 of the same year (the remainder remaining after succession to financial right obligations) from each Defendant’s account respectively, and accordingly, is liable to pay KRW 248,287,160 on the transfer income tax until January 31, 2013.

Nevertheless, the Defendant, without paying the above transfer income tax, did not intend to withdraw all outstanding sales proceeds deposited into the Defendant’s account in cash and concealed them. On October 17, 2012, the Defendant deposited KRW 100,000,000 in cash deposited in the Daegu Bank Account (D) account under the Defendant’s name; on November 30, 2013, deposited KRW 160,500,000 out of KRW 570,000 deposited in the Agricultural Cooperative Account (E) under the Defendant’s name; and on December 20, 200,000, KRW 190,000,000,000 and KRW 190,00,0000,000 from the same month; and on January 16, 2013, the Defendant concealed the residence in cash in a way that keeps them in the custody of each of the Defendant’s dwelling in cash.

Accordingly, the defendant concealed the defendant's property for the purpose of evading the execution of the disposition on default.

Summary of Evidence

1. Statement by the defendant in court;

1. Report of transfer income tax, statements of voluntary payment, etc., accusation, inquiry into whether taxes are delinquent, contracts for real estate transaction, details of each deposit transaction, and application of Acts and subordinate statutes of the advance payment table;

1. The relevant provision of the Punishment of Tax Evaders Act and Article 7(1) of the Punishment of Tax Evaders Act as to the facts constituting an offense, and the reasons for sentencing of imprisonment with prison labor are as follows: the age, sex, criminal conduct, family relationship, family environment, motive and means of a crime, and circumstances after a crime.