Defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The Defendant, as a building business operator, had not paid part of the construction work executed to the victim B after giving a subcontract amounting to KRW 33 million. Thus, the payment order issued by the Daegu District Court 2013j 8062 was finalized on December 31, 2013.

1. In order for the Defendant to be exempted from compulsory execution against the victimized person whose order of payment was finalized as above, the Defendant was transferred KRW 155,720,000 from November 4, 2015 to April 6, 2016 to the Daegu Bank account (Account Number E) of the Daegu Bank account (Account Number) with the Defendant’s total amount of construction payment to be paid from C, as shown in the List of Crimes in Annex A from November 4, 2015 to April 6, 2016.

Accordingly, the defendant concealed property for the purpose of evading compulsory execution.

2. In 2009, the Defendant was delinquent in paying taxes equivalent to KRW 199,359,330, such as global income tax. As above, the Defendant engaged in financial transactions under the real name of another person, such as receiving transfer of construction payment through D’s account, at the time and place as described in paragraph 1, with a view to evading compulsory execution under a tax claim from the country where the obligation to B, etc. was owed, and compulsory execution by creditors such as the above B, etc.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against B;

1. Public announcement of acceptance of report on closure of business, family relation certificate, detailed statement of deposit transactions, details of account transactions by account, documents related to seizure by the National Tax Service, or copy of payment order;

1. Application of Acts and subordinate statutes to investigation reports (Attachment of history records of civil cases and the progress of civil cases);

1. Articles 6 (1) and 3 (3) of the Act on Real Name Financial Transactions and Confidentiality (referring to the financial transaction made in the name of another person for the purpose of evading compulsory execution), and Article 327 of the Criminal Act concerning facts constituting an offense;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Selection of an alternative fine for punishment;

1. Articles 70(1) and 69(2)1 of the Criminal Act to attract a workhouse.