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1. The defendant shall be punished by imprisonment for three years and a fine of three thousand won; and
2. The above fine shall not be paid by the defendant.
Reasons
Punishment of the crime
C In order to secure a new site for factory construction in early 2003, D Co., Ltd. (hereinafter “D”) purchased a site located in Guro-gu Seoul Metropolitan Government E (hereinafter “instant land”) under the name of F Co., Ltd. (hereinafter “F”), which is the only property of D Co., Ltd. (hereinafter “D”). However, D Co., Ltd. (a representative director and a shareholder of 1) sold the instant land only on the ground that the corporate income tax was imposed in an amount equivalent to KRW 2.6 billion and that G, a major shareholder, should pay it.
As such, the Defendant, who worked for a long time as a tax official, was well aware of the tax law, was exempted from taxation liability of G itself as D major shareholders by disposing of the entire shares of the instant land to a third party before D sells the instant land to F, and offered that D sells the instant land to F, and that C would deduct the funds deposited in D accounts from the purchase price, thereby using the method of payment for the said share purchase price to G, and that G, C, etc. agreed to this, and the Defendant introduced H, a tax accountant to handle the practical work.
1. According to the above plan of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), H entered into a contract for stock sale in the office of C located in Yeongdeungpo-gu Seoul Metropolitan Government on April 25, 2003, under which G sells the entire D stocks in KRW 9.25 billion to J, a bad credit holder, and entered into a contract under which D sells the instant land in KRW 10.25 billion to F.
Accordingly, on April 25, 2003, H received KRW 920,500,000 from C in accordance with the above land sales contract, and paid KRW 920,050,000 to G as the contract deposit for purchase and sale of the above shares in the same place. On the 30th of the same month, H received KRW 8.284,50,000 from C in the same place and kept for D, the balance of purchase and sale of the above shares on the same day.