Defendant

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

However, this decision is delivered to the Defendants.

Punishment of the crime

Defendant

A and Defendant B are married couples.

Defendant

A is the representative director in the name of “D” and “E” of a company engaging in the health and food sales business, and Defendant B filed a report on the reduction of the value-added tax of KRW 1.57 billion from around 2010 to around 2014 and the total income tax of KRW 4.3 billion.

On February 27, 2015, Defendant A received a notice of tax investigation from the head of the Dongjak-gu Tax Office around February 27, 2015 with regard to the above company operated by the Defendants, and the Defendants were anticipated to impose additional value tax, general income tax, and general income tax, and the Defendants were willing to conceal their assets for the purpose of evading the execution of disposition on default.

1. On March 4, 2015, at the G Official Brokerage Office located in Seocho-gu Seoul Metropolitan Government, the Defendant: (a) conducted a tax investigation on the portion on which the Defendant reported the reduction of value-added tax and comprehensive income tax; and (b) subsequently, the Defendant concealed the property by having the Defendant, by means of repreparation the lease contract with the Defendant, the right to claim the return of the lease deposit amount of KRW 840 million and the right to claim the return of the lease deposit for the Seocho-gu Seoul H 102 Dong 503, Seoul, which was a contract under the name A, for the purpose of evading compulsory execution, etc.

2. Defendant A knowingly assisted and abetted the act of evading disposition on default by transferring the right to lease and the right to claim the return of the leased deposit under the name of the Defendant to B, as described in paragraph (1), with the knowledge that the purpose of evading compulsory execution, etc. on the reduced portion was to be avoided at the time and place described in paragraph (1).

Summary of Evidence

1. Defendants’ respective legal statements

1. Each investigation report (the sequence 8,15 in the list of evidence);

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and the defendant B who is selected to commit the crime: Article 7(1) of the Punishment of Tax Evaders Act;