Defendant

A and B shall be punished by imprisonment for eight months, and by imprisonment for four months, respectively.

provided that this ruling has become final and conclusive.

Punishment of the crime

Defendant

A is D D D D D representative, Defendant D representative, and Defendant C is a person belonging to E who vicariously transfers the name of the vehicle sold by them.

1. Defendant A

(a) No person who violates the Framework Act on Local Taxes shall evade local taxes by fraud or other improper means;

On January 31, 2017, the Defendant evaded acquisition tax of KRW 170,800 by entering the sale amount of KRW 3,300,000 in the certificate of vehicle transfer of Gyststa vehicle, which is 6,700,000, in the vehicle registration office located in Seo-gu, Daegu, Seo-gu, and submitting it to 3,300,000 won. As in the list of crimes, the Defendant evaded acquisition tax of KRW 8,190,70 over 25 times.

(b) The tax base for acquisition tax shall be the value at the time of acquisition, and if the reported value is less than the standard market value, such standard market value shall be the standard market value;

On December 2, 2017, the Defendant sold K T-gu passenger cars to the victim J(35 years of age, South) on 23 million won, and received 2.1 million won (acquisition tax, 1.610,000) on the condition of the transfer of name by proxy.

However, there was no intention to pay acquisition tax normally.

On December 5, 2017, the Defendant acquired KRW 7,342,870 through 17 times in total, such as the list of crimes, by stating the acquisition value as KRW 11,00,000 and paying only acquisition tax of KRW 770,00,000.

2, Defendant B

(a) No person who violates the Framework Act on Local Taxes shall evade local taxes by fraud or other improper means;

On June 24, 2016, the Defendant evaded acquisition tax of KRW 323,050 by entering the sales amount of KRW 3,000,000 in the certificate of the vehicle transfer of Libera vehicle, which is 8,500,000, in the vehicle registration office located in Seo-gu, Daegu-gu, and submitting it. The Defendant evaded acquisition tax of KRW 14,107,230 over 32 times, such as the list of crimes.

(b)acquisition tax (7%).