The defendant is not guilty, and the summary of the judgment of innocence is publicly notified.

1. The Defendant in the facts charged of this case is a person who has run real estate leasing business under the trade name of “C” from Kimhae Sea B.

No taxpayer or a person who occupies property of a taxpayer shall conceal or omit such property or make a false contract for the purpose of evading or evading the disposition on default.

On October 11, 2011, the Defendant received KRW 685 million, in order, in total, from the account in the name of the Defendant, the real estate located in Gyeongnam Kimhae, which is the business site of the “C”, the real estate located in Gyeongnam Kimhae, on December 19, 201, and on February 14, 2012, the total amount of KRW 685 million deducted from taxes, etc.

Accordingly, the Defendant is a taxpayer who is obligated to pay the total amount of KRW 232,02,00,000, which is the due date for payment on March 31, 2012, capital gains tax of KRW 187,892,60, which is the due date for payment on January 31, 2013, and global income tax of KRW 232,024,580, which is the due date for payment on January 31, 2013.

Nevertheless, the Defendant did not intentionally file a report on the transfer of real estate in order to evade capital gains tax, etc. to be imposed in the future due to the transfer of the said real estate, and delivered KRW 431,806,982 in the remaining amount after paying the Defendant’s debt seven times from November 3, 201 to February 6, 2012 to G by means of check, cash, or account transfer, and concealed the property for the purpose of evading a disposition on default.

2. Article 7(1) of the Punishment of Tax Evaders Act provides that “When a taxpayer conceals, evades, or enters into a false contract for the purpose of evading or evading the disposition on default, he/she shall be punished by imprisonment for not more than three years or by a fine not exceeding 30 million won.”

In reality, it is dangerous to execute the disposition on default by concealing property for the purpose of evading subjective disposition on default under the objective condition that is likely to be subject to the execution of the disposition on default under the National Tax Collection Act.