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Defendants are not guilty.
Reasons
1. Summary of the facts charged
A. On September 21, 2005 to November 10, 2005, the head of Gangnam District Tax Office imposed a tax investigation on the omission of a return on the revenue amount of a stock company E (hereinafter “E”), and around March 20, 2006, imposed a disposition of KRW 1,934,056,493 on E, and around April 6, 2006, the head of Gangnam District Tax Office designated Defendant A, the representative director of E and the oligopolistic shareholder holding 98% of E’s shares, as the secondary taxpayer, and notified the second taxpayer, and completed the attachment registration on May 10, 2006, the second floor 203 (hereinafter “instant real estate”).
However, on May 2, 2006, immediately after Defendant A was designated as the secondary taxpayer, Defendant A completed the registration of Defendant B’s right to claim the transfer of ownership in the name of Defendant B on the ground of the pre-sale agreement on May 2, 2006.
Accordingly, the Republic of Korea filed a lawsuit for revocation of fraudulent act with respect to the above provisional registration at the Seoul Central District Court 2006Gahap96919 and won in the first instance trial around September 27, 2007.
However, on November 23, 2007, the National Tax Tribunal's decision on the above disposition of imposing corporate tax (the Korean Supreme Court Decision 2006Do2097) cancelled the above disposition of imposing corporate tax on the ground that the year to which the corporate tax belongs was wrong.
In accordance with the decision of the National Tax Tribunal, the Republic of Korea imposed corporate tax of KRW 858,783,413 on E around January 8, 2008, around January 8, 2008, after the same cause of imposition for E and A is the same and the year to which it belongs, and imposed corporate tax of KRW 858,783,413 on E, Defendant A made a second person designated and notified the second person on May 21, 2008, and completed the attachment registration of the instant real estate on July 7, 2008, and entrusted the Korea Asset Management Corporation with the public auction
In the above public sale procedure, G was awarded the instant real estate price in KRW 1,202,180,000 on January 20, 201, and was notified by the Korea Asset Management Corporation on January 21, 201.
On January 20, 201, Defendant A registered the right to claim the transfer of ownership.