A defendant shall be punished by imprisonment for six 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

On November 23, 2011, the Defendant concluded a contract to exchange C’s land and buildings thereon with real estate of 106,00,000 Won-gu, Seocheon-gu, Seoul and 107, and concluded a contract to exchange with real estate of 2,200,00,00 won for the transaction price of the said real estate at the time of the sowing-si, the Defendant was anticipated to impose capital gains tax of 204,553,161 won for capital gains tax on the said real estate at the time of the sowing-si. The Defendant omitted property registration by eating-si, the wife, for the purpose of evading the payment of capital gains tax and evading the execution of the disposition on default.

Summary of Evidence

1. Partial statement of the defendant;

1. Part of the police investigation protocol concerning the accused;

1. A written accusation;

1. The date of offense, facts, resolution of capital gains tax decision, real estate exchange contract, real estate register of the real estate title trust to E, and family relation certificate [the defendant and his defense counsel knew that there was no purpose to evade the execution of disposition on default. However, according to the records of this case, the defendant was aware that capital gains tax will be imposed at the time of the exchange contract of this case, the defendant was insolvent on or around February 8, 2012, the difference of KRW 100 million was used for the repayment of the existing loan, but additional loan was not granted, and E was the spouse of the defendant, and in light of this, it is recognized that there was a purpose to evade the execution of disposition on default of capital gains tax. Accordingly, the above argument is not accepted].

1. Relevant Article 7(1) of the Punishment of Tax Evaders Act (amended by Act No. 11613, Jan. 1, 2013); the choice of imprisonment with prison labor

1. The illegality of a crime that infringes on the right of the State for reasons of sentencing under Article 62(1) of the Criminal Act is serious, but a considerable portion of the delinquent tax amount may be recovered through the relevant civil procedure.