A defendant shall be punished by imprisonment for one year and a fine of seventy thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is a so-called so-called planning real estate business operator who engages in the business of purchasing real estate in low prices and selling it to many and unspecified persons at high prices as if there is a development plan.

1. On October 21, 2005, the Defendant evaded global income tax in 2005, at the office of the Incheon Nam-gu Licensed Real Estate Agent (D Licensed Real Estate Agent), through real estate broker E, etc., sold to G in the name of KRW 116,00,000 square meters of forest land 875 square meters in the Nam-gu, Chungcheongnam-gu, Incheon Metropolitan City through real estate broker E, etc., and completed the registration of ownership transfer under the name of Dong-in, which was subject to global income tax return. However, on May 2006, the Defendant submitted a false real estate sales contract as if he sold the above forest to KRW 10,580,000 by filing a final tax return on capital gains with the Namcheon-gu, Incheon Metropolitan City Tax Office.

In addition, the Defendant: (a) sold eight parcels from July 1, 2005 to October 27, 2005, as indicated in the annexed List of Crimes; (b) sold eight parcels, such as Jin-gun, Chungcheongnam-do, I forest, J forest, K forest, L forest, F forest, M forest, and N; and (c) sold and exchanged KRW 1,250,100,000 in total for transfer value, such as exchanging one parcel before O with other real estate and completing each registration of ownership transfer; and (b) sold and exchanged the said eight parcels in the above Namcheon National Tax Office around May 2006, upon filing a final return on the tax base of capital gains, sold the said eight parcels in total at KRW 382,00,000,000 and exchanged the said one parcel with KRW 10,490,200,00 as if the said one parcel was falsely exchanged with KRW 12,590,200,000; and (c) evaded taxing KRW 2525,59414.

2. On May 15, 2006, the Defendant evaded global income tax on May 15, 2006: (a) sold to Q in his office of the said D Licensed Real Estate Agent; (b) sold in his office of the said D Real Estate Agent, through real estate broker E, etc., the forest land of Chungcheongnam-gun, Chungcheongnam-do, Q in its own possession in KRW 105,00,000; and (c) completed the registration of ownership transfer under his name; and (d) notwithstanding that it is subject to the global income tax return,