A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

On November 15, 2013, the Defendant received 848,00,000 won from the successful bid for the dividends of 848,00,000 won for the land, other than 6 parcels of the said land, in the name of the Defendant, and continuously withdrawn 628,463,834 won for the sale of 1 parcel, other than D, Suwon-si, Suwon-si, Seoul, in the name of the Defendant, at around February 24, 2014, in the aggregate of 208,463,834 won in the name of the Defendant, and paid the income tax on the sale of 8 parcels of the said land, but from November 15, 2013 to March 7, 2014, the Defendant concealed 84,706,750,000 won in total, as shown in the attached list of crimes, for the purpose of evading the execution of the disposition on default between March 7, 2014.

Summary of Evidence

1. Legal statement of witness E;

1. A written accusation;

1. A written resolution on determination of transfer income tax, a statement of withdrawal, details of account transactions, (transfer income tax) application of Acts and subordinate statutes on voluntary payment;

1. The crime of this case, on the grounds of the pertinent provision of the Punishment of Tax Evaders Act, Article 7(1) of the Punishment of Tax Evaders Act, and Article 7(1) of the Punishment of Tax Evaders Act on the grounds of sentencing of imprisonment with prison labor, is highly likely to be criticized as a crime that makes it difficult for the State’s financial basis difficult and seriously undermines tax justice by making it impossible to collect taxes. Although at the time when the Defendant received dividends and sales proceeds as stated in its reasoning, even though prior to the establishment of tax liability, the Defendant had been aware of the fact that he would have to pay transfer income tax from the time of the crime, the Defendant had already reported transfer income tax related to real estate transaction, such as sale and consultation, and applied for reduction and exemption

In addition, on January 24, 2014, the Defendant voluntarily filed a transfer income tax on the transfer of the instant 6 parcels, Yeongdeungpo-gu, Seoul, and other 6 parcels, in relation to the instant crime.

Nevertheless, the dividends surplus and the sales amount received as above.