A defendant shall be punished by imprisonment for not more than ten months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On February 18, 2011, the Defendant transferred KRW 496 square meters of the land owned by the Defendant in Busan Metropolitan City, to D, KRW 1.2 billion, and did not report capital gains tax, and received a notice of decision of capital gains tax of KRW 384,493,920 from the head of the Busan Metropolitan Tax Office on January 31, 2012, and transferred KRW 1.44 million of the money transferred from D to F with the lease deposit of KRW 211,204,00,000 of the money transferred from D.

From November 2, 2012 to April of the same month, the Defendant received a refund of the deposit from F to F due to the termination of the relevant lease contract, and received a transfer of the said deposit of KRW 1.4 million to an account in the name of Busan Bank in the name of the Defendant’s wife G for the purpose of evading the execution of the disposition on default on the said transfer income tax, and used the said lease contract under the name of G on November 3, 2012 for the lease contract for H apartment No. 109 Dongdong-gu Busan Metropolitan Government H apartment No. 802, and concealed the said KRW 1.40 million as the deposit.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of a real estate sales contract;

1. Records of transactions and certificates of deposit;

1. Application of Acts and subordinate statutes on a real estate lease contract;

1. Article 7 (1) of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. The reasons for sentencing under Article 62(1) of the Criminal Act under the suspended sentence are not deemed to have led to the instant crime for the purpose of evading taxes intentionally from the beginning, taking into account the fact that the Defendant had no criminal record of the same kind of crime, and that the said book was distributed approximately KRW 85 million in the public sale of the Defendant’s property, and thus, the punishment as set forth in the order shall be determined.