A defendant shall be punished by imprisonment for two years.

Punishment of the crime

Around July 5, 2011, the Defendant entered into a contract to sell D and E land in Suwon-si to F and G for sale amounting to KRW 7,267,60,600,000, and the principal and interest of the secured debt, which was created on the said land, was to succeed by the purchaser, and subsequently, the amount equivalent to KRW 3 billion in the principal and interest of the secured debt, which was created on the said land, was to be the agricultural bank account in the name of the Defendant as the sale price, KRW 717,00,000,000 around July 5, 2011, and KRW 1,72,000,000 won around July 29, 2011, and registered the transfer of ownership to F and G around July 29, 2011.

Nevertheless, the Defendant: (a) deposited 500 million won in cash on August 4, 201 for the purpose of evading a disposition on default of the said transfer income tax; (b) deposited 200 million won in cash from August 4, 201 to the account of a national bank under the name of the Defendant; and (c) deposited 100 million won from August 13, 201 to September 30, 201; (b) deposited 10 million won on August 8, 201; and (c) transferred 100 million won to the new account under the name of the Defendant around August 8, 201; and (d) deposited 90 million won in cash from August 17, 201 to August 30, 2011; and (d) did not pay KRW 1,70,483,600.

Accordingly, the defendant concealed the property for the purpose of evading the disposition on default of transfer income tax.

Summary of Evidence

1. Statement by the defendant in court;

1. Investigation reports (the results of execution of a warrant of search and seizure of financial accounts), investigation reports (the reporting of capital gains tax standards, voluntary payment invoices, etc.);

1. Each written accusation;

1. Application of contract, receipt statutes;

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

1. The crime of this case, which is on the ground of sentencing selective sentencing of punishment, is an offense of breach of the duty to pay tax, which is a duty under the Constitution, and the purpose of evading disposition on default is clear and the nature of the offense is grave, and the amount of money withdrawn in cash after the establishment of the duty to pay taxes reaches KRW 900 million.