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[Defendant A] The defendant shall be punished by imprisonment for four months.
[Defendant B] The defendant shall be punished by a fine of three million won.
Defendant.
Reasons
Punishment of the crime
Defendant
B On March 16, 2016, the Busan High Court was sentenced to imprisonment with prison labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Intimidation, etc.) at the Busan High Court, and on May 26, 2016, the said judgment became final and conclusive.
1. As to the transfer of the land in Suwon-gu, Busan and D, Defendant A sent a notice to the effect that “the transfer income tax shall be paid to KRW 526,643,830,00 until August 31, 2008,” and that “the transfer income tax shall be paid KRW 386,432,620,00 until September 30, 2009,” with respect to the transfer of the land in Busan E apartment F and Busan Metropolitan Transportation Daegu G Co., Ltd., Defendant A paid KRW 386,432,620,000 by September 30, 2009. However, as he did not pay it, the transfer income tax shall be KRW 1,
On November 27, 2012, the Defendant: (a) had B, who manages his own funds, remitted KRW 5 million to the Defendant’s H account in the name of his father and wife; and (b) had B, from April 1, 2013 to April 1, 2013, remitted the total amount of KRW 24 million to H or wife I on six occasions, such as the statement in the list of crimes, and evaded the execution of the disposition on default, thereby evading the execution of the disposition on default.
2. Defendant B knowingly assisted and abetted the Defendant’s crime by remitting KRW 24 million out of the funds of Party A’s management to I and H accounts with knowledge that he/she was evading the execution of the disposition on default.
Summary of Evidence
1. A part of Defendant A’s legal statement (this is true that Defendant A remitted money to H and I’s account through Defendant B to evade the execution of disposition on default, but only argues that the money was not donated to H and I)
1. A written accusation;
1. Inquiries into a written resolution on determination of income tax on each transfer, and whether arrears exist;
1. Each judgment;
1. Previous convictions in judgment: Application of the Acts and subordinate statutes to inquire about criminal history and report of investigation (report of the previous convictions in disposition and report of the results thereof);
1. Article 7 (1) of the Punishment of Tax Evaders Act (Appointment of Imprisonment with prison labor) (Defendant B) by comprehensively taking account of the relevant provisions of the Act on the Punishment of Tax Offenses and the choice of punishment;
1. Criminal facts;