A defendant shall be punished by imprisonment for six 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 has no fixed occupation.

No person who has no tax payment shall conceal or evade property or make a false contract on such property for the purpose of evading or evading the disposition on default.

On October 8, 2013, the Defendant sold a building of 95.5 square meters and a building of 129.46 square meters in Busan-gu, Busan-gu, and a building of 129.46 square meters to D and E, with the knowledge that it will be imposed KRW 238,576,420 as income tax on the transfer of the said real estate at the Busan-gu Busan-do tax office, and was willing to not pay it even with the knowledge that it will be imposed KRW 238,576,420 as income tax on the transfer of the said real estate.

In order to evade the execution of the disposition on default, the Defendant received KRW 1.1 billion from August 9, 2013 to October 10, 2013 the purchase price of the said real estate from the purchaser, and withdrawn 59,500,000 won in a total of 52 times from August 9, 2013 to December 26, 2013 in a total of 52 times, and thereafter, deposited 3.4,085 million out of this time at a place inside the Defendant’s house.

Accordingly, the defendant concealed the defendant's property to evade the disposition on default.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on the completion of investigation of tracking;

1. The details of arrears, a written resolution on the determination of transfer income tax, a real estate transaction contract, a statement of financial instruments transaction account, and the application of personal financial transaction statutes;

1. Relevant provisions of the Act on the Punishment of Tax Offenses and Article 7 (1) of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. The crime of this case on the grounds of sentencing under Article 62(1) of the Act on the Suspension of Execution is deemed to have concealed property for the purpose of evading the disposition on default of transfer income tax, and the crime of this case is not less complicated in light of the legislative purpose of the Punishment of Tax Evaders Act to enhance the effectiveness of tax law and to establish a sound awareness of tax payment by the people.

However, the sentencing conditions, such as the defendant's age, sex, environment, motive and background of the crime, and circumstances after the crime, are against the defendant.