except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The Defendant acquired the status of purchaser on January 19, 200 of the Jeju-si, Jeju-si, the purchase price of which was KRW 135,00,000 (hereinafter “instant land”) owned by C, D, and E, for the purchase price of KRW 4,489 square meters (hereinafter “instant land”), for the purchase price of KRW 20,000,000, and solicited business I, and J to jointly purchase KRW 260,000,000, and paid KRW 173,340,000, excluding the share of the Defendant’s share of KRW 135,000,000, and paid KRW 135,000,000 to the said F, and completed the registration of ownership transfer on the instant land under a joint name with the Defendant, I, and J.

However, around May 2007, the Defendant, a co-owner of the instant land, knew that the actual purchase price of the instant land was only KRW 135,00,000 in the process of selling his/her shares, and requested a tax investigation in the Geumcheon Tax Office located in Gwanak-gu in Seoul Special Metropolitan City. Accordingly, the Defendant appeared in the Geumcheon Tax Office to conceal the fact of deceiving J as to the instant land purchase price, and falsely stated to the effect that “I, J, together with I, paid KRW 20,000,000 to the said C, D, and E, and purchased the instant land in a way of receiving the registration of ownership transfer directly from the said F,” and the Jeju Tax Office, a tax office having jurisdiction over the location of the instant land, based on the Defendant’s false statement, purchased the instant land in a way of receiving the registration of ownership transfer from the said F.