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The Defendants are not guilty. The summary of the judgment is publicly announced.
Reasons
1. The summary of the facts charged follows: ① The Defendants’ reduction of the purchase price of KRW 1.236 million in order to prosecute capital gains tax; ② whether Defendant A sold the instant land from a clan after purchasing the instant land; and ② it is somewhat unclear whether Defendant A, who registered after obtaining land transaction permission from a clan, was prosecuted for tax evasion by Defendant A; however, the Prosecutor stated that the standard of the number of tax evasion amount in the instant case should be the Defendant A; the facts charged in the instant case is prosecuted by the Defendants who conspired to prosecute the amount of income equivalent to KRW 836 million in return for omitting the amount of income equivalent to KRW 836 million.
Defendant
B As the president of D’s clan (hereinafter “instant clan”), on March 15, 2004, on behalf of Defendant A and six other persons on behalf of the said clan, sold the purchase price of 95,504 square meters of woodland 95,504 square meters in the Gyeonggi-gun, the Gyeonggi-gun, which is owned by the clan, 5.8 billion won, and 3,430 square meters in F (hereinafter “instant land”) at KRW 400 million. However, as the buyers, including Defendant A, were unable to pay the said purchase price in time due to financial shortage, the instant land was unregistered after consultation with the buyers, including Defendant A, and the purchase price was appropriated for the purchase price.
After that, Defendant B, A, etc. sold the instant land to G on June 9, 2005 at KRW 1.236 billion, and completed the registration of ownership transfer to G on June 18, 2005.
Nevertheless, the Defendants concealed the fact that Defendant A and six other parties purchased the instant land in 400 million won and sold unregistered land, and attempted to evade the transfer income tax on the difference by preparing a real estate sales contract with the amount of 720 million won, not exceeding 1.236 billion won, and reporting it to the competent tax office.
Accordingly, it.