A defendant shall be punished by imprisonment for one year.

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

On October 2007, the Defendant: (a) agreed to transfer KRW 1,752 square meters of 1,752 square meters to D, the Defendant registered as if he were engaged in the housing sales business along with the above D in order to pay tax less than KRW 1.7 billion; and (b) in fact, D newly constructs and sells multi-household houses on the said land; (c) the Defendant reported a comprehensive income tax and conspired to evade the transfer income tax as if business income had accrued from the sale of the said land.

According to the above public offering, the Defendant sold the above land to D on October 19, 2007, and received a total of KRW 1,729,336,229 from October 19, 2007 to March 28, 201 as the price for the sale of land, but registered as business operator as “E”, “construction business and new house construction sale”, and filed a comprehensive income tax on the following purport that business income was generated by newly building and selling multi-household housing on the above land, and the transfer income tax was evaded by failing to file a report on transfer income tax.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against D;

1. A written accusation;

1. Each fact-finding certificate;

1. A resolution on determination of transfer income tax, an invoice for payment of transfer income tax, and a written notification;

1. A statement of comprehensive income tax payment;

1. Details of each account transaction;

1. Application of a copy of judgment;

1. Article 3 (1) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor for the crime;

1. Reasons for sentencing under Article 62(1) of the Criminal Act (amended by Act No. 62(1) of the Suspension of Execution [Scope of Recommendation] In the case of paying a considerable portion of the evaded tax (amended by Act No. 30 million won or more, or less than 500 million won) in the mitigation area (amended by Act No. 1006), etc. (amended by Act No. 1060, Jun. 1 through 1), etc. (amended by Act No. 1060, Jun. 2, 2006). The instant crime committed committed on a planned basis to evade transfer income tax.