A defendant shall be punished by imprisonment for six 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

[criminal records] On March 18, 201, the Seoul High Court sentenced the Defendant to one year of imprisonment with prison labor for embezzlement, etc. and two years of suspended execution on July 26, 2012, which became final and conclusive on July 26, 201. On February 18, 2014, the Seoul Central District Court sentenced the Defendant to four months of imprisonment with prison labor for a crime of violation of the Punishment of Tax Evaders Act and one year of suspended execution, and became final and conclusive on September 12, 2014.

[Criminal facts] The Defendant is a person who actually operates the Gangnam-gu Seoul Metropolitan Government C Building 312 Co., Ltd. D.

In 209, the Defendant failed to pay taxes of KRW 295,593,960, such as value taxes, at the Gangnam-gu Tax Office, 2009, and, for the purpose of evading the disposition on default, the Defendant intended to enter into a false sales agency contract with Lone Star-gu E-building No. 105 and 301, which were owned by the said D and paid the said E-building No. 105 and 301 under the pretext of the fee.

The Defendant: (a) drafted a joint agreement on the sale of buildings in units as of October 1, 2008 between the above D and the above Lone Star Entertainment; (b) around June 8, 2009, under the said agreement, the right to request the transfer of ownership was registered under the said E’s name as a sales agency fee; (c) around July 3, 2009, the registration of the transfer of ownership was completed under the said E’s name as of the said E’s 105 under the name of the Lone Starbro World Entertainment; and (d) around July 9, 2009, the registration of the transfer of ownership was completed under the said E’s name as to subparagraph 301 of the E’s E’s E building in the name of the said Lone Starbro World.

However, there is no fact that the Defendant entered into a sales agency agreement with the said Lone Star Human Entertainment, and there is no fact that the sales agency agreement was merely a false contract, and there is no fact that the said Lone Star Human Entertainment received a sales agency service from the said Lone Star Human Entertainment.

Accordingly, the defendant entered into a false contract on the property for the purpose of evading taxes such as value added tax.

Summary of Evidence

1. Statement by the defendant in court;

1. A certified copy of each real estate registry and a joint agreement for sale by proxy;