A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

No person liable for duty payment or a person who occupies property of a taxpayer shall conceal or omit such property or make a false contract for the purpose of evading or evading the disposition on default.

Nevertheless, around June 1, 2015, the Defendant sold 1809 square meters of land and above-ground buildings owned by the Defendant in Dong-si, Chungcheongnam-si, Chungcheongnam-si, and accordingly, ordered the registration of transfer by receiving all of the above amount from June 1, 2015 to June 11, 2015, the Defendant paid 26.2 million won of capital gains tax (the total amount of 616,785,220 won as of May 21, 2019) imposed upon the transfer of the above real estate (the total amount of 616,785,20 won), and withdrawn 140,000,000,000 won from the 05,000,000 won from the 05,000,000,000 won from the 05,05,000,000 won from the 05,015,05,015,000.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. Written accusation and inquiry into arrears;

1. Application of a certified copy of the register, a real estate sales contract, a certificate of transaction details, a certificate of D bank transactions, E-cooperative transactions, each deposit certificate, a real estate lease contract, a certificate of full payment of loans, a deposit slip, and a receipt statute

1. Article 7 (1) of the Punishment of Tax Evaders Act, the selection of punishment for the crime, and the selection of imprisonment;

1. Article 62 (1) of the Criminal Act;

1. The crime of this case on the grounds of sentencing under Article 62-2 of the Social Service Order Criminal Act is evaded without paying a high amount of transfer income tax, and it interferes with the legitimate exercise of the State’s right to tax collection.