The defendant shall be innocent.

1. The summary of the facts charged is that the Defendant submitted an inheritance tax return to the Mapo Tax Office on May 31, 2010 as he/she died on November 5, 2009 and sent a notice to the Defendant that he/she would conduct a tax investigation in order to verify the appropriateness of the reported details from December 17, 2012 to March 26, 2013, and intentionally avoid tax investigation, such as filing an application for postponement of tax investigation for six months with doping treatment, and filing an application for postponement of tax investigation on March 13, 2013, which is the only real estate of the Defendant, as a director of the E Company: (a) 102 Dong 202-dong 202 (hereinafter “instant real estate”).

The ownership was transferred to F by reason of sale.

Accordingly, the Defendant committed an act of evading disposition on default of national taxes due to the transfer of ownership of the above real estate.

2. Determination

A. Article 7(1) of the Punishment of Tax Evaders Act provides that a person liable for tax payment shall be punished when he/she conceals assets or makes a false contract for the purpose of evading or evading the disposition on default.

This is established when a tax obligor’s act, such as hiding property, is likely to evade a disposition on default under the National Tax Collection Act, with an objective view to evading a disposition on default (see, e.g., Supreme Court Decision 2012Do399, Jun. 28, 2012). B. 1) The evidence duly adopted and investigated reveals the following facts.

A) On November 5, 2009, the defendant C died.

On May 31, 2010, the Defendant submitted an inheritance tax return to the head of Mapo Tax Office on May 31, 2010, and voluntarily paid KRW 1,111,000 on the same day.

After all, on May 31, 201, the head of Mapo District Tax Office paid KRW 22 million to KRW 7,540,000 on May 31, 201, and KRW 1475,060 on May 31, 201.

B) The head of the Mapo Tax Office on December 3, 2012, and the Defendant from December 17, 2012 to March 26, 2013.