The prosecutor's appeal is dismissed.

The crime of evading disposition on default under the Punishment of Tax Evaders Act is established in cases where a property is transferred to a genuine will, unlike the crime of evading compulsory execution under the Criminal Act, and the Defendants concluded a sales contract immediately before the due date for transfer income tax and completed the registration of transfer of ownership before the due date for payment, so the Defendants could fully recognize the fact that the Defendants concealed or omitted the land owned by the Defendant A by the tax obligor for the purpose of evading disposition on default. However, the lower court acquitted the Defendants, and the lower court erred by misapprehending the legal doctrine.

Judgment

A. The summary of the facts charged in the instant case is the mother and child.

around June 21, 2013, the Defendants sold to the Korea Land Corporation KRW 1,439,079,960 of the land owned by Defendant A (hereinafter referred to as “land expropriated eight parcels”) at KRW 1,439,079,060, and received the said payment on June 28, 2013.

On August 30, 2013, the Defendants: (a) filed a preliminary return on the transfer income tax at the Kimhae-si Office located in Busan-si; and (b) Defendant A was notified on December 3, 2014 that the transfer income tax amount of KRW 333,128,340 should be paid by December 31, 2014 from the Busan-si Tax Office.

Despite the fact that no person who has the duty to pay taxes or who possesses property without the duty to pay taxes may conceal or evade any property without the duty to pay taxes for the purpose of evading or evading the disposition on default, the Defendants were willing to evade the disposition of the said property by disposing of the real estate owned by the Defendant A by the person liable to pay taxes prior to the payment period of the transferred income tax.

On December 12, 2014, the Defendants entered into a contract with the F Dental Office operated by Defendant B located in Jung-gu, Busan, to sell “Seoul-si G land” owned by Defendant A (hereinafter “instant land”) for KRW 800,000,000 to H and 16 persons, and registered the transfer of ownership on December 30, 2014.

Accordingly, the Defendants conspired with each other.