beta
Text
A defendant shall be punished by imprisonment for not more than ten months.
Reasons
Punishment of the crime
around May 2, 2013, the Defendant sold the land and buildings owned by the Defendant, the Dong-gu Seoul Metropolitan Government C Dae-gu, and received KRW 1,120,00,000 as part payments around May 20, 2013, and received KRW 2,630,00,000 as the remainder payments around June 10, 2013.
On August 21, 2013, the Defendant: (a) filed a preliminary return on the transfer income tax on the sale and purchase of the pertinent real estate at the tax office having jurisdiction over the branch office, but did not pay the transfer income tax until August 31, 2013, which is the due date; (b) paid KRW 865,758,860 as transfer income tax from the tax office having jurisdiction over October 24, 2013 to October 31, 2013.
No person without a tax payment or a person who possesses property without a tax payment shall conceal or omit such property or make a false contract for the purpose of evading or evading the execution of a disposition on default.
Nevertheless, in order to avoid the execution of the disposition on default on the above transfer income tax, the Defendant withdrawn 920,000,000 won in cash from the new bank account from May 9, 2013 to June 27, 2013 for the total sum of 325,00,000,000 won in cash from the bank account in the total of 16 times, i.e., the Defendant withdrawn 16,000 won from the bank account in cash, 431,692,629,000 won in the total of 11,00,000 won in the national bank account, and then withdraw 20,00,000,000 won in cash from the new bank account over total of 3 times, and concealed property from the Korean bank account by concealing the total of 1,00,000,0068 won in the aggregate of 1,69,697,697.
Summary of Evidence
1. Partial statement of the defendant;
1. The fourth public trial protocol (the legal statement of witness E);
1. Application of statutes on resolution of determination of transfer income tax, real estate transaction contracts, and bank transaction details;
1. Taking into account the fact that the unpaid tax on the grounds of sentencing of imprisonment with prison labor under Article 7(1) of the Punishment of Tax Evaders Act and Article 7(1) of the Punishment of Tax Evaders Act regarding the crime has not been paid at all until the considerable date.