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

Seized cash 50,000 won 1,149 (No. 3) shall be confiscated.

Punishment of the crime

A taxpayer or a person who occupies property of a taxpayer shall not conceal, omit, or make a false contract on such property for the purpose of evading or evading the disposition on default.

The Defendant: (a) owned the land and buildings on the land of the Dongdong-gu, Busan, C, D, E, F, G, H, and the building on the land of the G and the above G on January 20, 2015; (b) concluded a contract to sell the land and buildings on or around February 27, 2015; and (c) upon completing the registration of transfer of ownership on or before February 28, 2015, the obligation to pay capital gains tax was established on or before February 28, 2015, the Defendant did not file a preliminary return on capital gains tax; and (d) around August 8, 2018, the “payment of capital gains tax and additional tax by August 31, 2018” was subject to the notice of notice (265,846,079 capital gains tax and additional tax for the aggregate of the additional tax for insincere report and the additional tax for insincere payment in good faith).

However, around 2013, the Defendant had lived without any import since all pigs raised at a stable of the above land were disposed of. The Defendant repaid debts with respect to the establishment of the right to collateral security set out in the sale price of the above real estate. On May 30, 2014, even though there was no particular property other than the above sold real estate, such as cash withdrawal for most of the real estate and consumption, etc. on May 30, 2014, the contract deposit amount of KRW 200 million for the sale of the above real estate was paid on May 30, 2014, and KRW 441,105,095, some remainder of February 27, 2015.

5. From March 2, 2015 to May 28, 2015, the remainder of KRW 252,988,447 was paid in cash. From March 2, 2015 to May 28, 2015, the remainder was transferred to J as a consolation money for disguised divorce, and all remaining balance was withdrawn in cash, and the account in the name of the existing accused was terminated.

Accordingly, the Defendant concealed and omitted property for the purpose of evading or evading the execution of the disposition on default.

Summary of Evidence

1. Investigation report (report on confirmation of the amount in arrears of capital gains tax) by the defendant in part of his court statement;