A defendant shall be punished by imprisonment with prison labor for up to six months.

However, 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

The defendant is a person who has owned land B and ground building B and land land C and ground building in Gangseo-gu, Busan Metropolitan City.

No person liable for duty payment or a person who occupies property of a taxpayer shall conceal or omit such property or make a false contract for the purpose of evading or evading the disposition on default.

Nevertheless, the Defendant failed to pay the total amount of five taxes until December 2018, 2018, including the amount of value-added tax of 2,883,290 won in arrears (the due date of December 31, 2017 and March 31, 2018 on the date on which the liability for tax payment was established).

Nevertheless, for the purpose of evading the disposition on default by the National Tax Service, the Defendant entered into a contract to sell the land and building B in Gangseo-gu Busan Metropolitan Government for KRW 2.50 million with D on December 28, 2017, and deposited down payment of KRW 100 million with the E BankF account in the name of the Defendant on November 28, 2017, KRW 150 million, KRW 150 million on January 15, 2018, and KRW 496,706,570 on April 2, 2018, and deposited the remainder with the same account with KRW 40 million on April 17, 2018, and deposited the same account with KRW 500,000,000 from around the same day to April 28, 2018 (the aggregate of KRW 100,500,000 on the same day).

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to accusations, each sales contract, each sales contract, standard report on transfer income tax, calculation statement, inquiry into default on payment, investigation report on details of account transactions (Submission of suspect data) and investigation report on details of account transactions in the E Bank (attached data of the Busan Regional Tax Office on the date on which tax liability

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 7 (1) of the Punishment of Tax Evaders Act;

1. Article 62 (1) of the Criminal Act;

1. Order of community service;