A defendant shall be punished by imprisonment for not less than eight months.

except that 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 on such property for the purpose of evading or evading the disposition on default.

On November 27, 2015, the Defendant: (a) transferred three lots of land, such as Yongcheon-si B, etc. on or around December 2, 2015; (b) on or around December 2, 2015, the Defendant reported the capital gains tax and paid the tax amount of KRW 29,332,240; (c) on or around December 17, 2015, on or around December 17, 2015, the Defendant was liable to pay capital gains tax by transferring the land and buildings located in Guro-gu Seoul Metropolitan Government; and (d) on or around January 4, 2016, the enforcement of the disposition on default was anticipated to be carried out as the financial standing of the company (i.e., capital gains tax and global income tax in arrears as of June 4, 2018).

On November 20, 2015, the Defendant received KRW 800,000 from G to H bank account in the name of the Defendant, and received KRW 9,100,000 from G, a check of KRW 800,000,000,000 from the purchase price, and deposited this down payment into H bank account in the name of the Defendant on December 2, 2015, transferred KRW 80,000,000 from the above purchaser to H bank account in the name of the Defendant’s name (K) and transferred KRW 50,000,000 from the above purchaser to H bank account in the name of the Defendant’s name (L) on December 16, 2015, and transferred KRW 450,000,000 from the above purchaser to H bank account in the name of the Defendant’s name of KRW 500,000,00,000 from the above purchaser to the above KRW 2636,00636,000,0.

Accordingly, the Defendant purchased the aggregate amount of KRW 774,772,00,000 on February 5, 2016, and KRW 800,000.