Defendant

A Imprisonment of 10 months, and Defendant B shall be punished by a fine of 5 million won, respectively.

Defendant

B does not pay the above fine.

Punishment of the crime

1. No property shall be concealed or omitted by a person liable to pay taxes or a person who occupies the property of the person liable to pay taxes for the purpose of evading or evading the disposition on default;

On November 14, 2011, the Defendant inherited from the Dong-J (Death on August 15, 2010) at a place unclaimed area, and sold K, a sole owner of the Defendant, to KRW 870,000,000,000,000,000 in total of the purchase price, and deposited KRW 610,000,000,000,000 received as the purchase price, into the deposit account of a national bank (L) in the joint name of the Defendant and the Defendant.

On February 29, 2012, the Defendant submitted to Daejeon District Tax Office a report on the tax base of transfer income and the dispatch of the tax base of transfer income of two parcels of the instant real estate, and submitted a false statement to the effect that he/she cultivated directly for eight years, even though he/she did not have cultivated directly for eight years without being directly owned by the Defendant. This year from July 18, 2012 from Daejeon District Tax Office to the same year.

8. From June 19, 2012 upon receipt of a tax investigation by the Defendant from July 19, 2012, the same year by preparing and submitting a written confirmation that “A is not a farmer, but a farmer is in a state of absence from two years before H dies.”

8.6.Between 8 and 111,213,507 won shall be imposed as taxes, because they are not subject to reduction or exemption on or around 8-year basis.

“The tax investigation was completed, and the notification was received from the Daejeon Warman of the same month of the investigation result stating the tax amount to be paid, and then the direct investigation officer asked the public official in charge of the investigation about whether to pay all the above tax amount by telephone. A.

Nevertheless, the Defendant terminated the deposit account on September 4, 2012 for the purpose of evading disposition on default, and terminated the deposit account in which the above purchase price was deposited, and then, the account balance 465,147.