The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

(a) misunderstanding of facts and misapprehension of legal principles 1) Where a person who has no tax payment under Article 7(1) of the Punishment of Tax Evaders Act or who possesses a non-tax payer’s property omits or enters into a false contract for the purpose of evading or evading the disposition on default, he/she shall be punished by imprisonment for not more than three years or by a fine not exceeding 30 million won;

The crime of evading disposition on default prescribed in the above (hereinafter “the crime of evading disposition on default”) is established when an act is committed, such as concealing or evading the property with the term “the purpose of evading disposition on default” in the context of “the state in which tax evasion is specifically incurred” and “the objective state in which a disposition on default is likely to be taken”.

2) As to whether the liability to pay taxes on the Defendant arose, the Defendant sold each of the instant real estate around October 14, 201, and thereby, the transfer income tax, total income tax, and value added tax imposed on the Defendant is established abstractly as of December 31, 201, which is the taxable period, and thereafter, the tax obligor shall be determined by filing a return on the tax standard and tax amount.

such income tax and comprehensive income tax shall be the year following the taxable period.

5.1.1. to 1.0

5. Until May 31 (in this case, from May 1, 2012)

5. A report on the taxation standards shall be filed, and a final report on value-added tax shall be filed within 25 days (in this case, until January 25, 2012) after the end of the taxable period, the taxation standards, etc. shall be reported.

Therefore, among the facts charged in the instant case, the acts up to January 24, 2012 were conducted before the taxation claims against the Defendant are specifically determined, and therefore, there is no constituting element of the crime of evading disposition for arrears.

Even if a taxation claim is established abstractly, the act of withdrawal of cash on December 30, 201 is made without establishing abstractly the taxation claim.

3) In addition, the prosecutor submitted.