Defendants shall be punished by a fine of KRW 3,000,000.

The Defendants did not pay each of the above fines.

Punishment of the crime

No person who has the duty to pay taxes or who possesses property without the duty to pay taxes shall conceal or omit such property or make a false contract for the purpose of evading or evading the disposition on default.

Nevertheless, on October 26, 201, Defendants conspired to sell real estate D, E, and F in the wife population at the time of the Defendant’s possession on or around October 26, 201. On December 30, 201 and January 2, 2012, the preliminary return of the transfer income tax was filed with the head of the GUUA tax office at around the time of GUA on or around December 30, 201, but around October 15, 2012, the written indictment of KRW 13,105,524 as “13,105,510,” but the written indictment is clearly written and corrected ex officio, as it is apparent that it is a clerical error.

Around October 19, 2012, in order to evade the execution of a disposition on default upon receipt of notice as a result of a tax investigation stating that the payment should be made, the registration was transferred in the form of donation to the Defendant B, which was made in the name of the Defendant, for the purpose of evading the execution of the disposition on default.

As a result, the Defendants conspired to be exempted from the execution of the disposition on default from the permissible tax office.

Summary of Evidence

1. The Defendants’ respective legal statements

1. Legal statement of the witness H;

1. Some of the statements made by the prosecution against the Defendants in the suspect interrogation protocol

1. Any statement concerning the Defendants in part of each protocol of interrogation of the police officer

1. A written accusation and accompanying documents;

1. An investigation report (as to whether letter is received or not)

1. Two copies of the prior notice of taxation, two copies of each transfer income tax investigation (ended), each on-site verification statement, each on-site verification statement, each review table of selection of income tax subject to each transfer income tax investigation, each review report of income tax subject to each transfer, each investigator's certificate, and each on-site verification business trip certificate;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 7 (1) of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the crime;

1. Article 70(1) and Article 69(2) of the Criminal Act for the attraction of a workhouse;

1. As to the assertion of the Defendants and the defense counsel under Article 334(1) of the Criminal Procedure Act, each of the Criminal Procedure Act provides for the provisional payment order.