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The judgment of the court below is reversed.
Defendant
A shall be punished by imprisonment with prison labor for ten months, and imprisonment with prison labor for six months.
except that this shall not apply.
Reasons
The summary of the grounds for appeal (legal scenarios) in this case where Defendant A, etc. purchased the F 3,430 square meters (hereinafter “instant land”) from Defendant A, etc. on behalf of the clan D (hereinafter “the instant clan”) and then sold it to G, and the registration of ownership transfer was made directly from the said clan in the manner of unregistered pre-sale while selling it to G. In this case, even if the sale contract between the said clan and Defendant A, etc. was null and void, even if the sale contract between the said clan and Defendant A, etc. was not obtained, the right to acquire the instant land was transferred to G, and Defendant A actually acquired capital gains, and thus, the act of reporting capital gains tax along with a sales contract between the said clan and G, the act of evading capital gains tax arising from the sale of the instant land in collusion with the said clan, etc., and constitutes an unlawful act of misapprehending the legal principles on the subject of capital gains tax by misapprehending Article 9(1) of the Punishment of Tax Evaders Act.
Defendant B, as the president of the instant clan on March 15, 2004, sold the instant land in KRW 95,504 square meters for forest land owned by the clan to Defendant A and six other persons on behalf of the said clans in KRW 5.8 billion, but the instant land was sold for KRW 400 million due to the shortage of funds by the buyers, including Defendant A, etc., but Defendant A, etc. failed to pay the said purchase price in time, following consultation with the buyers including Defendant A, the instant land was unregistered and appropriated for the payment of the purchase price.
After that, Defendant B, A, etc. sold the instant land to G on June 9, 2005 at KRW 1.236 billion, and completed the registration of ownership transfer to G on June 18, 2005.
Nevertheless, the defendants Gap and six others are the defendants of this case.