The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, the above punishment for a period of two years from the date this judgment became final and conclusive.

1. As to the summary of the reasons for appeal (unfair sentencing) by the lower court, the Defendant asserts that the Defendant is too unfasible, and that the prosecutor is too unfasible and unfair.

2. The crime of this case requires strict punishment of the Defendant in consideration of the following: (a) the fact that the Defendant received money from the purchase price of the land sold by the Defendant to the account in the name of the Defendant for the purpose of evading the execution of the disposition on default and concealed the property; and (b) the legislative purpose of the Punishment of Tax Evaders Act to enhance the effectiveness of tax law and to establish a healthy awareness of tax payment by the public.

However, on the other hand, in full view of the following: (a) the Defendant recognized the instant crime; (b) there is no record of criminal punishment for the same kind of crime; (c) paid a total of KRW 120 million among the delinquent taxes up to the depth; (d) it appears that the Defendant would be able to additionally collect part of the delinquent taxes through a lawsuit seeking revocation of the act against H, which is the ASEAN of the Defendant; and (e) other factors of sentencing as shown in the records and arguments, such as the background of the instant crime; (d) the Defendant’s age; and (e) the Defendant’s age; and (e) the Defendant’s sexual behavior; and (e) other factors of sentencing as indicated in the instant records and arguments, the lower court’s punishment is deemed unfair because

3. If so, the defendant's appeal is reasonable, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and it is again decided after pleading as follows.

Criminal facts

The summary of the facts charged and the evidence against the defendant recognized by this court is identical to each corresponding column of the judgment below, and thus, it is also accepted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant provisions of the Act on the Punishment of Tax Offenses and Article 7 (1) of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Article 62 (1) of the Criminal Act on the suspension of execution (the grounds for reversal as mentioned above);