A defendant shall be punished by imprisonment for not less than eight months.

Punishment of the crime

The defendant is a person who has no fixed occupation.

No person who has no tax payment shall conceal or omit property or make a false contract for the purpose of evading or evading the disposition on default.

The Defendant, around March 22, 2012, sold C Forest 24,992 square meters, D Forest 15,556 square meters, E forest 4,144 square meters, F Forest 67 square meters, G forest 506 square meters, and H forest 31,564 square meters, together with I, for a joint seller of KRW 2.8 billion, and received KRW 1.4 billion equivalent to the Defendant’s share in MF development. Accordingly, the Defendant is a taxpayer liable to pay KRW 349,740,930, income tax transferred therefrom.

Nevertheless, the Defendant, without paying the transfer income tax, intended to withdraw in cash all the proceeds from sale deposited into the Defendant’s account for the purpose of evading the execution of the disposition on default. On March 29, 2012, the Defendant, who received KRW 850 million from the joint seller of the said real estate first on March 30, 2012, received the total amount of KRW 850 million from March 30, 2012 to April 13, 2012, and kept them in the next in an influent place.

Accordingly, the defendant concealed the defendant's property for the purpose of evading the execution of the disposition on default.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes to investigation reports (in whole, accompanying documents to be registered), investigation reports (verification of the date on which transfer income tax is imposed, etc.);

1. The reasons for sentencing the sentence with respect to the crime and Article 7 (1) of the Punishment of Tax Evaders Act, and the following circumstances shall be considered in regard to the sentencing of the sentence for which the punishment is chosen, and the punishment is determined as per the order;

The crime of this case is committed in a case where the defendant withdraws the purchase price of the land sold for the purpose of evading the disposition on default and conceals it in cash, and the crime of this case is inferior to the nature of the crime, and the legislative purpose of the Punishment of Tax Evaders Act is to enhance the effectiveness of the tax law and to establish a healthy awareness of tax payment by the people.