A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

No taxpayer shall conceal or omit property, or make a false contract for the purpose of evading or evading the disposition on default.

Around June 1, 2014, the Defendant had a duty to additionally pay KRW 1,932,450 won by filing a comprehensive income tax return for the year 2013 on June 1, 2014 when he/she was in arrears with the global income tax of KRW 942,00,00 on November 30, 2013, the Defendant entered into a contract for selling the land and buildings in Jung-gu Seoul Special Metropolitan City for KRW 2,060,000 on the purchase price of KRW 2,00,000 and KRW 2,00,000 on the same day as the down payment, and received KRW 1,86,00,000 as the remainder payment on June 10, 2014, and paid KRW 346,682,493 won of capital gains tax.

Nevertheless, on June 11, 2014, the Defendant withdrawn KRW 200,000,000 in cash from the account (G) in the name of the Defendant at a two-party branch of the E Bank Order in Gwangju City around June 11, 2014 for the purpose of evading the execution of the disposition on default, without paying the capital gains tax, global income tax, etc. as above, from that time until July 3, 2014, and concealed KRW 95,00,000 in cash for a total of 17 times, as shown in the separate crime list, from that time until July 3, 2014.

Accordingly, the defendant concealed the defendant's property for the purpose of evading the execution of the disposition on default.

Summary of Evidence

1. Statement by the defendant in court;

1. The police statement of H;

1. Each investigation report (the sequence 23, 24, 26, 34 of the evidence list);

1. Details of deposit transactions (F account in the name of a suspect);

1. A written accusation;

1. Details of national taxes in arrears;

1. A sales contract for a commercial building;

1. Details of cash withdrawal and application of the Acts and subordinate statutes on the slips;

1. Article 7 (1) of the Punishment of Tax Offenses Act and the Selection of Imprisonment with prison labor for the crime;

1. The reason for sentencing under Article 62(1) of the Criminal Act is from June 11, 201 to July 3, 2014 for the defendant to evade a disposition on default.