Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of 900,000,000 won.

The above fine shall not be paid by the defendant.

Punishment of the crime

1. Where the large stockholders holding not less than 5/100 of the stocks of a corporation listed on the KOSDAQ market that evades income tax on the capital gains tax and dividend income in 2007 transfer their stocks, they shall pay the capital gains

Around November 5, 2003, the Defendant lent the name of the account for stock transaction in the name of Dongin Securities Co., Ltd. (hereinafter “Treatment Securities”) and purchased 6,552 shares in D (hereinafter “D”) on the Defendant’s account, and traded shares on the Defendant’s account by lending the name of E, F, and C from around the same date to July 2010.

around December 2006, the Defendant owned 611,683 shares of D listed on the KOSDAQ market under the name of the Defendant, 639,482 shares of the same company, and 614,437 shares of the same company, and 580,223 shares of the same company, 245,825 shares of the same company to the account borrowed from F under the name of F, and owned 5,30,000 shares of D with the total issued shares of 26,00,000 shares of 26,30,000 shares, and thus, the Defendant transferred the shares of the same company and paid capital gains tax accordingly, by reporting it to the global income amount at the time of reporting global income tax.

Nevertheless, during the taxable period of income tax in 2007, the Defendant sold shares of D from the account held in the name of the Defendant to KRW 61,683; KRW 639,482; KRW 614,437; KRW 580,223; KRW 2,45,825; KRW 2,425; KRW 4,307,00,000 from the account borrowed in the name of the Defendant from E to the account borrowed in the name of F; and KRW 614,437; and KRW 580,223; and

In order to evade capital gains tax by avoiding cases, the tax authorities shall sell the title of the shares held in title trust to the above E, F and C as they are without changing the name of the defendant's name.