Defendant shall be punished by a fine of KRW 5,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

A person who has no tax payment or who possesses property without any tax payment shall not conceal or evade such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

Nevertheless, the Defendant was entrusted two times with shares from D around June 8, 2010 and around June 16, 2011, but the written indictment states that “the shares were donated” was not the donation of shares but the Defendant was entrusted with the name. However, the Defendant was so recognized as such.

In the indictment of KRW 1,036,546,880 on September 17, 2015, the gift tax amount was stated as “518,539,190 won” from the head of the Dong-won Tax Office. However, since the amount of gift tax was in arrears at the time of filing a complaint against the Defendant around October 2017 at the time of the instant crime, the amount of gift tax notified to the Defendant at the time of the instant crime is recognized as the amount of tax to be donated to the Defendant around September 2015, which is the time of the instant crime.

On September 21, 2015, upon receipt of a notice of payment, the Defendant donated “1/2 of the E apartment in 106 Dong 1302 and “1/2 of the F apartment in Y 103 Dong 1401” owned by the Defendant to G, who is the Defendant’s wife, for the purpose of evading the execution of the disposition on default, and registered the transfer of ownership in G name.

Accordingly, the Defendant, as a person without tax payment, concealed and omitted property for the purpose of evading a disposition on default.

Summary of Evidence

1. Partial statement of the defendant;

1. The second-time suspect examination protocol against the accused;

1. Inquiry into accusation documents, details of delivery of decision on collection, inquiry as to whether arrears exists, and application of Acts and subordinate statutes on certificates of registration;

1. Relevant Article 7 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 7 (1) of the Punishment of Tax Evaders Act (Optional to the punishment);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Determination on the assertion by the Defendant and his defense counsel under Article 334(1) of the Criminal Procedure Act

1. The summary of the assertion is each of the instant cases to which the Defendant donated.