A defendant shall be punished by imprisonment for a year and six months, and a fine of 1,200,000,000 won.

The defendant does not pay the above fine.

Criminal facts

On April 23, 2013, the Defendant was sentenced to imprisonment with prison labor for a violation of the Punishment of Tax Offenses Act at the Seoul Central District Court for the same year.

7. The foregoing judgment was finalized on December 27, 2013, and the same court was sentenced to a suspended sentence of two years on January 4, 2014 by imprisonment with prison labor for the crime of perjury in the same court, and the said judgment became final and conclusive on January 4, 2014.

On March 24, 2011, the Defendant entered into a contract with the owner Co., Ltd to purchase KRW 50,000,000 of the purchase price of KRW 33,522 square meters of land on the non-permanent Gam-gun and 18,000 on March 24, 201, which was known to the general public on the above land.

D Registration of transfer of ownership was made in the name of owner.

Around February 24, 2011, the Defendant: (a) concluded a contract with the purchaser E and eight other parties to sell the said land in KRW 2,329,950,000 with a view to evading a tax on the Defendant’s capital gains by advertising the trust in the name of D with regard to the said land; (b) concluded a contract to sell the said land in KRW 2,329,950,000; (c) on the same day, the Defendant concealed the Defendant’s capital gains on the said land by failing to file for the registration of the transfer of ownership with the said Nonparty E and the said eight persons until May 31,

Accordingly, the Defendant evaded income tax of KRW 1,179,975,00 by fraud or other improper means.

Summary of Evidence

1. Statement by the defendant in court;

1. Each letter of answer to F, G, and E;

1. A tax offense investigation report, acquisition and transfer contract, and a certified copy of the real estate register;

1. (A) of a reply to inquiry, such as the criminal records of the judgment, and the application of other criminal records of the case (Seoul Central District Court 2012 High Court 2249 High Court 2012 High Court 2249 High Court 2013No 1458 of the Seoul Central District Court 2013 High Court 2013 High Court 6896)

1. Article 8(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 3(1) of the former Punishment of Tax Evaders Act (Amended by Act No. 13627, Dec. 29, 2015);

1. Statutory mitigation and the treatment of concurrent crimes after Article 37 of the Criminal Act: Provided, That this shall not apply;