1. On July 2009, the Defendants: (a) purchased a small-scale multi-household house, such as F, name-free box (one name G; hereinafter “G”) and a small-scale multi-household house from water in the name of a “sub-party purchaser,” such as an old-party, etc.; (b) obtained a security loan for housing purchase fund in the name of a financial institution as security from a financial institution; and (c) drafted a sales contract (hereinafter “business contract”; hereinafter “business contract”) stating a purchase price less than the actual transaction price; and (d) prepared a certificate of market price corresponding to the above sub-party sales price from the real estate brokerage office; (b) obtained a false employment certificate against the buyer as if the buyer were receiving regular wages while working at the workplace; and (c) obtained a loan by deceiving the financial institution by making and submitting a tax withholding receipt for wage and salary income; and (d) made a public offering by dividing some of the loans into the remaining real estate purchased under the name of each party’s role as a fee.

As seen in paragraph (2) above, F and G primarily played the role of securing the land buyer and preparing documents such as a false employment certificate and a tax withholding receipt for wage and salary income. Defendant B, after receiving the contact address of the land buyer and the above documents from F and G, prepared documents necessary for the loan after receiving the land buyer’s deposit passbook or various documents (family relation certificate, resident registration certificate, abstract and abstract of resident registration, and certificate of personal seal impression) and the deposit passbook to which the loan will be deposited. In preparation for questioning by the loan manager, the financial institution requested the land buyer to suggest the contents of the contract such as the location of the real estate subject to the loan, the purchase price, etc., the false workplace name, workplace address, and position, etc., and then the loan application is prepared at the certified judicial scrivener office