The defendant shall be innocent.

1. The summary of the facts charged shall not be concealed or omitted, or a false contract shall not be made by a person without tax payment or who possesses property without tax payment, for the purpose of evading or evading the execution of the disposition on default;

When the Defendant was delinquent in paying taxes of KRW 111,159,060 in total and KRW 13 value added taxes from 2003 to 2007, the Defendant received inheritance equivalent to approximately KRW 64 million at the 2/7 market price of the shares of Seongbuk-gu Seoul and its ground buildings (hereinafter “instant real estate”) owned by the Defendant’s father on November 5, 2013 as the Defendant’s death on November 5, 2013.

However, when it is anticipated that all inherited property will be executed as a result of the disposition on default, the Defendant: (a) on March 24, 2014, entered into an agreement on inherited property with the purport of evading the execution of the disposition on default; (b) on the same day, the Defendant: (c) divided the inherited property with the purport of having the Defendant reverted the above shares inherited to E, the mother of the Defendant; and (d) registered the transfer of ownership based on inheritance by division in the

Accordingly, the defendant concealed property for the purpose of evading the execution of the disposition on default.

2. The facts constituting an offense against which a public prosecution was instituted in a criminal trial should be proven by the public prosecutor, and the judge should be convicted with evidence having probative value, which leads to the conviction that the facts charged are true beyond a reasonable doubt. Thus, if there is no such evidence, even if there is doubt of guilt against the defendant, the interest of the defendant should be determined by the benefit of the defendant (see, e.g., Supreme Court Decision 2003Do3455, Sept. 2, 2003). Furthermore, Article 7 of the Punishment of Tax Act (e.g., evasion of disposition on default) of the Punishment of Korea Act is identical to the interpretation of the elements of the crime of evading compulsory execution. As such, false transfer (a false contract) takes the form of transfer on the surface without the intention of transfer.