A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No person without a tax payment or a person who possesses property without a tax payment shall conceal or omit such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.

On June 4, 2013, the Defendant: (a) entered into a contract on the transfer of real estate (hereinafter referred to as “instant real estate”) out of 1,052 square meters and 13 lots (hereinafter referred to as “real estate”) owned by the Defendant for KRW 1,00,000, such as the down payment, etc.; and (b) received KRW 353,541,661, and received an application for registration of ownership transfer on May 16, 2014, under the status of receiving part of the remaining purchase price, including the expenses to be paid later, for the settlement of accounts, such as the down payment, etc.; and (c) received all remaining purchase price after deducting KRW 353,541,61, in the name of the aforementioned expenses from the purchase price until November 12, 2014, the transferor of the instant real estate was exempt from the income tax due to the transfer of the instant real estate.

On July 29, 2014, the Defendant reported KRW 355,935,333 as income tax to be paid upon filing a return of the income tax on the transfer of the instant real estate at the Goyang-gu Incheon Metropolitan City’s Goyang-si’s Central District Office, but did not pay the said tax amount. The Defendant was notified from the Yangyang-si Tax Office to pay KRW 363,516,750 as income tax on transfer until October 31, 2014.

The Defendant requested E and three other parties, the purchaser of the instant real estate, to pay in cash for the purpose of evading the execution of the disposition on default. From May 16, 2014 to November 12, 2014, the Defendant receives 34,69 million won out of the purchase price in cash for a total of ten occasions from May 16, 2014. On behalf of part payments around January 29, 2014, the Defendant donated KRW 100 million to F, who was the Defendant’s Republic of Korea on the same day, and donated KRW 100 million to G, the Defendant’s son around March 24, 2014, respectively.