Defendant shall be punished by imprisonment for a term of one year and six months.

However, the above sentence shall be executed for three years from the date of the final judgment.

Punishment of the crime

In around 202, the Defendant purchased and possessed “three parcels of the Incheon Southern-gu C, D, and E Site” from the Korea Land Corporation. On January 16, 2008, the Defendant entered into a real estate sales contract with G to sell the said real estate in the purchase price of KRW 3 billion, the down payment of KRW 10 million, and KRW 2.9 million, in the coffee shop near Gangnam-gu Seoul, Gangnam-gu, Seoul.

However, the Defendant listened to the fact that the transfer income tax was over KRW 900 million from G, and that the contract was made by means of falsity, and had the Defendant feel an intention to evade the transfer income tax.

On July 18, 2008, the Defendant reported the transfer income tax pursuant to the above sales contract to the Gangnam-gu Tax Office on July 18, 2008, and submitted a false contract stating “the purchase price of April 11, 2008, KRW 2.1 billion, KRW 10 million, and KRW 2,90,000,000,000.”

The Defendant, as above, submitted a false contract to the tax office to evade KRW 585,821,714 of the transfer income tax.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation prepared by the Gangnam chief of the tax office;

1. A copy of each real estate transaction contract, a copy of each letter of commitment, a copy of each letter of commitment, a text of the judgment (12776, 209, 12776), or a copy of information on tax evasion;

1. Application of Acts and subordinate statutes to each investigation report (verification of partial acceptance of an objection to the disposition of imposing income tax on transfer of a suspect, submission of a notification of details of modification of tax regulations in the Gangnam-gu tax office, hearing of a suspect's statement and submission of additional data, attachment of a criminal suspect's decision, attachment of a suspect's decision to

1. Article 8(1)2 and (2) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (Amended by Act No. 9919, Jan. 1, 2010); Article 9(1) of the former Punishment of Tax Evaders Act (Amended by Act No. 9346, Jan. 30, 2009);

1. Article 53, Article 55, Article 55, Article 55, Article 55, 5, 5, 5, 5, and 6 of the Criminal Act (The following extenuating circumstances among the grounds for sentencing);

1. Article 62 of the Criminal Act: