Imprisonment with prison labor for each of the crimes listed in the judgment of the Highest 879, and 2 years and 2015 Highest 1062.

Punishment of the crime

On June 14, 2012, the Defendant was sentenced to the suspended sentence of two years and fine of 15 million won in June, 2012 by the Seoul Southern District Court for the violation of the Punishment of Tax Offenses Act, and the said judgment became final and conclusive on June 22, 2012.

[Criminal facts] The Defendant is a person who operates equipment leasing business among the trade names of Co. D in Seoul.

On June 1, 2008, the Defendant made a false statement to the victim E at the office of the above D Co., Ltd. stating that “It is necessary to establish a lease agreement with the dump truck Co., Ltd. for the import of dump trucks, and therefore, it is necessary to secure the victim’s real estate by receiving a refund of value added tax and transport charges of dump trucks after three months from the establishment of the right to collateral security on the real estate owned by the victim.”

However, the Defendant, at the time, was delinquent in paying taxes of KRW 15,392,740, and was obligated to pay KRW 200 million to F, etc., and paid rent of KRW 40 million per month for dump trucks held by F, etc., and the value-added tax cannot be refunded on the ground that dump trucks could not be paid due to a relationship without the construction site, because dump trucks could not be paid because they were to import the said dump trucks under the conditions of delivery (F.O.B) and there was no transportation charge for the said dump trucks, so there was no intention or ability to terminate the right to collateral security established on real estate owned by the victim after three months.

Around June 12, 2008, the Defendant deceivings the victim as above, and caused the victim to create the right of claim amounting to KRW 300 million (hereinafter “instant neighboring mortgage”) to “Seoul Gangnam-gu Seoul Metropolitan Government 5 Dong 701” owned by the victim, thereby gaining pecuniary benefits equivalent to that amount by allowing the victim to set up the right of claim amounting to KRW 300 million (hereinafter “instant neighboring mortgage”).

"2015 Highest 1062"

1. Any person who violates the Act on the Registration under Actual Titleholder’s Name shall have a real right to any real estate;