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

except that the execution of a sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a major shareholder holding 9.7% equity shares of the Guro-gu Seoul Metropolitan Government building and representative interest shares of “D” corporation, 1209, and is the second taxpayer of the tax payment.

On December 3, 2015, the Defendant: (a) registered the establishment and registration of the right to request the transfer of part of F shares (1/2) out of F-owned shares of the land E (1,066 square meters) in Kimpo-si on December 3, 2015; and (b) on December 3, 2015, on December 3, 2015, the Incheon District Court Decision 109018 (Receipt No. 1090) held the property.

The Defendant, as the second taxpayer of the “D”’s secondary tax payment due date, revoked the registration of the Plaintiff’s share in the name of the Seoul District Court, on May 10, 2017, for the purpose of evading disposition on default, from the Incheon District Court’s branch office, Kim Jong-ro, 16 on July 12, 2015, 62,251,860 won in total, from May 31, 2016 to January 31, 2017, for the purpose of evading disposition on default, and revoked the registration of the Plaintiff’s share in the name of the Plaintiff’s spouse as the date of filing a claim for registration under the same name as the Plaintiff’s share transfer, for the purpose of evading disposition on default.

Accordingly, the defendant, as a tax-free taxpayer, omitted his property for the purpose of evading the disposition on default.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of each police officer concerning G or F;

1. Written accusation filed by the Commissioner of the Seoul Regional Tax Service, list of evidential documents by delinquent corporations, certified copy of the register, and family relation certificate;

1. Application of Acts and subordinate statutes to investigation reports (report accompanying documents for application for registration);

1. Article 7 (1) of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor for the crime;

1. The reason for sentencing under Article 62(1) of the Criminal Act of the suspended sentence is that the criminal defendant evades a disposition on default on taxes of up to 66 million won due to the criminal act, in light of the contents and result of the criminal act.