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A defendant shall be punished by imprisonment for not more than ten months.
Reasons
Punishment of the crime
No person who possesses property of a taxpayer or a person liable to pay taxes shall conceal or omit such property, or make a false contract on such property for the purpose of evading or evading the disposition on default.
On November 1, 2011, the Defendant transferred the 1,475,000,000 square meters of land and buildings 60.83 square meters of land owned by the Defendant to clerks in Seongdong-gu Seoul, Seongdong-gu, and received a prior notice of taxation of KRW 445,350,463 of capital gains tax on April 18, 2012.
Nevertheless, on April 18, 2012 upon receipt of the notice of taxation above, the Defendant withdrawn KRW 60,000,000 in cash from the SCB bank account under the name of the Defendant, and withdrawn KRW 300,000 in cash from the same account on April 19, 2012, and withdrawn KRW 300,000 in cash from the same account on April 20, 2012, and withdrawal KRW 20,000,000 from the same account on April 23, 2012 in cash, from the Agricultural Cooperative account under the name of the Defendant, the Defendant withdrawn KRW 115,325,137, from the other agricultural cooperative accounts under the name of the Defendant, and tracking KRW 30,100,256 in cash from the other agricultural cooperative accounts under the name of the Defendant, and made it difficult for the Defendant to receive KRW 307,250,257,000 in cash from the Defendant’s account on April 24, 201207.
Summary of Evidence
1. Defendant's legal statement;
1. A written accusation;
1. Inquiries about the status of real estate possession;
1. Application of investigation reports (property identification of suspects A and their families) Acts and subordinate statutes;
1. Upon receipt of the advance notice of taxation of capital gains tax exceeding KRW 45 million for the reason of sentencing under Article 7(1) of the Punishment of Tax Evaders Act (Optional to Imprisonment) on criminal facts and Article 7(1) of the Punishment of Tax Evaders Act, it is clear that the purpose of evading disposition on default is clearly expressed by withdrawing from all accounts the amount of money of at least 1.3 billion won corresponding to one’s entire property immediately after the receipt.