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Defendants shall be punished by imprisonment for six months.
However, each of the above punishments shall be executed for one year from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
Defendant
A, along with Defendant B, who was the spouse from November 21, 2008 to December 9, 2015, operated a mutual recognition point of “D” in the Jongno-gu Seoul Metropolitan Government Jongno-gu C building, and did not pay an amount equivalent to KRW 24,122,220 in total of global income tax and value-added tax for the year 2014 and 2015 until November 30, 2015, and was urged to pay an amount equivalent to KRW 34,806,270, including additional dues, around that time.
On the other hand, around November 17, 2015, Defendant A decided to sell the C building F, G, and H on one parcel, which is owned by the Defendant, to KRW 2.1 billion in total, and around December 3, 2015, Defendant A received the remainder of KRW 536,536,961 from one bank under the name of the Defendant A (J) for the remaining 536,536,961 after deducting the secured debt of the right to collateral security established on the said real estate. In such cases, Defendant A was required to make a preliminary return on the tax base of transfer income by December 29, 2016 pursuant to the Income Tax Act, and Defendant A did not report the calculated tax amount at the time of making a preliminary return, but on June 2, 2017, the head of the Jeju Tax Office decided to pay the capital gains tax to Defendant A up to 297,605,00 won.
Article 7 (1) of the Punishment of Tax Evaders Act provides that a taxpayer shall be punished when he/she conceals or evades property or makes a false contract for the purpose of evading or evading the disposition on default.
In reality, this is established when there is a risk to execute the disposition on default by concealing property for the purpose of evading subjective disposition on default under the objective condition that is likely to be subject to the execution of the disposition on default under the National Tax Collection Act, etc.
This Court is legitimate.