A defendant shall be punished by imprisonment for one year.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

On August 18, 2014, the Defendant sold the land (Defendant’s share 1/2) other than Chungcheongnam-gun, Chungcheongnam-gun, the Defendant owned, and received a transfer of KRW 860,629,500 as the purchase price to the agricultural bank account in the name of Jin-gun, Chungcheongnam-gun, the Defendant, for the purchase price around August 21, 2014 (625018-51-02931).

On October 31, 2014, the Defendant reported the transfer income tax on the sale and purchase of the pertinent real estate to another tax office at issue, but did not pay the transfer income tax until October 31, 2014, which is the due date. Accordingly, the Defendant was notified from the said tax office to pay KRW 150,475,050 as transfer income tax until January 31, 2015.

No person without tax payment shall conceal property for the purpose of evading the execution of disposition on default.

Nevertheless, on August 21, 2014, the Defendant transferred the remainder of KRW 452,113,591, which remains after paying KRW 860,629,500 to the Agricultural Cooperative under the name of the Defendant to the Agricultural Cooperative under the name of the Defendant, out of the total amount of KRW 860,629,50,000 for the said purchase-price 860,629,50,000 from the Seoul Special Metropolitan City, Seoul Special Metropolitan City, Seoul Special Metropolitan City. In order to avoid the execution of the disposition on default on the said transfer income, the Defendant deposited KRW 452,113,591 in cash or checks over a total of 16 times from September 24, 2014 to October 31, 2014, as indicated in the list of crimes in the separate list of checks.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. A written accusation;

1. Application of Acts and subordinate statutes on the return and payment statement of capital gains tax, payment statement, contract, details of customer deposit and withdrawal, and details of account transaction under the name of each of the defendant's family members (applicable to evidentiary materials on the circumstances in which cash withdrawal is used);

1. Article 7 (1) of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor for the crime;

1. The reason for sentencing under Article 62(1) of the Criminal Act is that the instant crime causes interference with the national tax collection.