A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

On February 26, 2013, the Defendant entered into a contract with C and D to sell at KRW 4,80,000,00 the land owned by the Defendant and KRW 864.12m and buildings KRW 3,582.07m of land owned by C and D, located in Sipo-si B, Sipo-si, and completed the registration of ownership transfer in the name of C and E on April 17, 2013.

Around June 30, 2013, the Defendant prepared a “bold contract” in which the purchase price was lowered to KRW 3,550,000,000 for the purpose of evading capital gains tax, and filed a report on capital gains tax on June 30, 2013 based on the purchase price under the said multilateral contract, and completed the period for filing a final return on capital gains tax base on May 31, 2014.

As above, the Defendant evaded capital gains tax of 309,971,748 won by unlawful act.

Summary of Evidence

1. Defendant's legal statement;

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

1. Statement of each police statement related to F and G;

1. Each statement of C and H;

1. One copy of investigation report (report on details of determination of the evaded amount of transfer income tax) and one copy of decision on transfer income tax;

1. One copy, respectively, of the investigation report (report appended to the register of real estate register), the land B at Mapoposi, and the register of the building;

1. A written accusation, a report on tax base of transfer income, an invoice for calculation of transfer income tax, a detailed statement of calculation of transfer income tax, a real estate sales contract, a certificate of taxation by tax item, each real estate sales contract, a notice of payment, a notice

1. Article 3 (1) 1 of the Punishment of Tax Evaders Act (amended by Act No. 13627, Dec. 29, 2015);

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Scope of punishment by law: Imprisonment with labor for one month to three years;

2. Reduction factors according to the sentencing guidelines: Tax offenses: Where the range of recommendation [the determination of type] according to the sentencing guidelines (the type of tax evasion [the type 2] is not less than 300 million won, and less than 500 million won (the special person] reduction factors: A substantial portion of the returned tax and evaded tax has been paid after the self-denunciation, internal accusation or revised return is filed, or after the deadline;