Defendant

A shall be punished by imprisonment with prison labor for ten months.

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

Criminal facts

Defendant

A on November 29, 2004, on the other hand, on the 13 lots, other than Yong-gun G, Nam-gun, and on the other hand, on November 29, 2004, F: (a) the value of the said lots (14,95 square meters, 15,97.5 square meters, 15,97.9 square meters, J 8,168.1 square meters, K 6,739.3 square meters, L 10,2903 square meters, M 9,897.7 square meters, N 9,925.7 square meters, 08,684.2 square meters, P 3,647.5 square meters, Q 8,872 square meters, 8,872 square meters, 14,891 square meters, 14, 891 square meters, 14, 194 square meters, 294, 2084 square meters, 1065.64.6

4. By the 40th day of April, the actual value was 1,013,890,000 due to the tax investigation by the Gwangju Tax Office.

Accordingly, on May 12, 2014, the head of the Gwangju Tax Office notified Defendant A of KRW 188,078,110 of the expected amount of transfer income tax determined by the property, and Defendant A received it around the 13th of the same month.

Defendant

A came to know that he was liable to pay the transfer income tax in the situation where he is liable to pay the transfer income tax, A transferred the real estate under his name to V, who is the wife of the real estate to evade the execution of the expected disposition on default, on the ground of donation, and sentenced him to transfer it to B on the ground of sale.

Defendant

A For the purpose of evading a disposition on default as an unqualified taxpayer;

1. On May 15, 2014, one’s wifeV concealed property for the purpose of evading the execution of the disposition on default by completing the registration of ownership transfer on the ground of gift as to the real estate listed in the [Attachment] Nos. 1 through 4 of the List of Crimes, including the area of 426 square meters in the Republic of Korea, to his wife V, in order to evade the execution of the disposition on default.

2. On May 22, 2014, in order to evade the execution of the disposition on default by completing the registration of ownership transfer on the grounds of sale and purchase on the real estate listed in the Nos. 5 through 8 of the List of Crimes, including 2,453 square meters in Nam-gun X-gun, Nam-gun, X-gun, 2,453 square meters in South Korea.

Summary of Evidence

1. Defendant A’s legal statement

1. A protocol concerning suspect interrogation of the defendant A by the prosecution;

1. A written accusation;