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 becomes final and conclusive.

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.

Nevertheless, on January 15, 2010, the Defendant: (a) transferred 1.2 billion won to D; (b) on August 31, 2010, the Defendant was not notified of KRW 85,068,50 of the transfer income tax by the National Tax Service on August 31, 2010; (c) on January 15, 2012, the Defendant did not pay the transfer income tax after being notified of KRW 85,068,50 by the payment deadline; (d) on January 15, 2012, the Defendant used to avoid the execution of the disposition for arrears on KRW 85,068,50 of the transfer income tax, which was notified to transfer the Defendant’s ownership, for the purpose of evading the execution of the disposition for arrears on the transfer income tax on KRW 85,068,50 of the said land; and (e) concealed and omitted the transfer proceeds.

On January 17, 2012, the Defendant received KRW 50 million out of the transfer proceeds of the above land to a new bank account in the Defendant’s name (Account Number:O). On January 19, 2012, the Defendant received the transfer of KRW 50 million out of the transfer proceeds of the above land to the Defendant’s Kit Bank account in the Defendant’s name (Account Number: P), and transferred KRW 46 million out of the above KRW 50 million to the said new bank account in the name of N, and deposited the remaining KRW 4 million in cash on March 30, 2012, transferred KRW 10 million out of the transfer proceeds of the above land to the said new bank account in the name of N, and on April 2, 2012, transferred the remaining KRW 100 million out of the transfer proceeds to KRW 100 million out of the transfer proceeds to KRW 300,000,000 among the transfer proceeds, to KRW 100,300,014.

Accordingly, the Defendant receives the money of KRW 2666 million out of the above money of KRW 300 million to a new bank account with the Defendant’s borrowed name account or to the Defendant’s account.