Defendant shall be punished by a fine of KRW 4,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

As of February 1, 2011, the Defendant is a major shareholder of C Co., Ltd. holding 60,000 shares (88.62%) among 67,707 shares issued by C with the aim of real estate development, investment, etc. as of February 1, 201, and D is the Defendant’s wife.

On January 3, 2011, C did not pay the value-added tax for the second period of February 2, 2009, and it was notified by the head of Samsung Tax Office that the value-added tax for the second period of February 2, 2009 should be paid by January 31, 201, and the head of the Samsung Tax Office did not pay the said value-added tax even though he was notified by the head of the Samsung Tax Office to pay the value-added tax for the second period of February 3, 2009, and the head of the Samsung Tax Office designated and notified the Defendant as the owner of the second tax-added tax for the second period of February 2, 2009, and imposed KRW 88.62% equivalent,26,239,370 out of the amount of the amount of the additional tax for the second period of February 2, 2009, other than the amount of the value-added tax for the second period of February 2, 2009.

Around November 19, 2012, the Defendant donated the aggregate building located in Seongdong-gu Seoul Metropolitan Government E to the above D with a view to evading the execution of the disposition on default on the said value-added tax by being notified as an unqualified taxpayer of the second tax payment, and completed the registration of transfer of ownership in the name of D following the date.

Accordingly, the Defendant, as a person without tax payment, concealed or entered into a false contract for the purpose of evading a disposition on default.

Summary of Evidence

1. Partial statement of the defendant;

1. A protocol concerning the examination of partially the accused by the prosecution;

1. Accusations, inquiries about arrears, certificates of marriage relations, certified copy of real estate register, shareholders' status, inquiries about persons without tax payment, details of delivery, and application of statutes of the judgment;

1. Relevant Article 7(1) of the Punishment of Tax Evaders Act and Article 7(1) of the Punishment of Tax Evaders Act concerning facts constituting an offense, and the selection of fines (it is not less than the nature of the offense, but the defendant has led to the crime in this part, the defendant has deposited 30 million won, which exceeds the tax amount to be borne by the second person liable for tax evasion, and the defendant has deposited 30 million won against D in a lawsuit seeking revocation of fraudulent act.