Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

The Defendant is a son of B adopted from B on March 8, 2011, and B sold land and a building on land in Mapo-gu Seoul, Seoul, which was owned by B on April 19, 2013, to KRW 2,400,000 (the amount actually received the purchase price shall be KRW 35,00,000), and around that time, the Defendant was liable to pay income tax on KRW 468,224,841 (including additional dues, KRW 521,60,410), which was transferred by the head of the tax office in Suwon-gu, Busan, the payment period of which was due on October 14, 2013, and died on July 29, 2015.

A tax-free taxpayer shall not conceal or evade property for the purpose of evading the disposition on default, and no one shall assist in concealing or evading such property for the purpose of evading the disposition on default upon the knowledge of such circumstances.

Nevertheless, in selling land and above ground buildings in Mapo-gu Seoul Metropolitan Government in Busan Metropolitan City, the above sales contract deposit was deposited in the Han Bank account in the same year from February 12, 2013 for the purpose of evading the execution of disposition on default of transfer income tax.

7. Until May 5, 200, a total of KRW 524,612,663 was withdrawn in cash over 67 occasions, and then concealed its property for the purpose of evading the execution of the disposition on default by donating the property to the Defendant, who is his wife, and the Defendant, despite being aware of the fact that he donated the property for the purpose of evading the disposition on default of the transfer income tax, withdrawn KRW 524,612,663 from the one bank account in cash in accordance with the instructions of B and facilitate the concealment of the property.

As a result, the defendant's act of concealing and evading the property conducted by B for the purpose of evading the execution of the disposition on default was easily prevented.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 7 (3) and (1) of the Punishment of Tax Evaders Act and Article 7 (3) and (1) of the Punishment of Tax Evaders Act concerning the crime, and the selection of fines;

1. The grounds for sentencing under Articles 70(1) and 69(2) of the Criminal Act, which are the detention of the workhouse.