A Imprisonment for one year, and each of the defendants B shall be punished by a fine of seven million won.

Defendant

B The above fine shall not be paid.

1. On April 24, 2014, Defendant A purchased KRW 1137.2 square meters from G to KRW 2,415,984,870 in Cheongju-gu, Chungcheongnam-gu, Cheongju-si, and, around July of the same year, Defendant A promised to transfer this amount to H in KRW 3,535,00,000 in a short term transfer, and Defendant A was anticipated to have a high income tax on short-term transfer, Defendant A attempted to evade taxes by selling the said land under the name of another and selling it to H.

(a) No person who violates the Act on the Registration of Real Estate under Actual Titleholder's Name shall register any real right to real estate in the name of the trustee under the name of the trust agreement;

Nevertheless, on July 19, 2014, the Defendant agreed with B to entrust the said land to B in the name of the mother of B at a coffee shop where it is impossible to know the trade name in Daejeon at the end of the end of the end of the day, and entered into a false contract to sell the said land to I for KRW 2,780,000 on August 4, 2014, and entered into a false contract to sell the said land to I for KRW 2,780,000,000. The Defendant registered the transfer of ownership in the name of I on the said land around the 19th day of the same month.

Accordingly, the Defendant registered the ownership of real estate in the name of the nominal trustee according to the trust agreement.

B. The Defendant in violation of the Punishment of Tax Evaders Act: (a) remitted KRW 200,000,000, around August 4, 2014 to an account under the name of the Defendant in the name of the Defendant in order to pretend that the said land was actually transferred, as described in subparagraph 1-A of Article 1 of the Punishment of Tax Evaders Act; (b) transferred KRW 200,000,000,000 from the account under the name of the Defendant in the name of the Defendant in the form of intermediate payment and balance on around November and around September 19, 204; and (c) made it impossible to identify the trade name in the Cheongju around August 19, 2014; (d) made a contract to transfer KRW 3,535,00,000 to H; (e) made a transfer of the said land in the name of the Defendant at the tax office located in Seo-gu, Daejeon on October 15, 2015; and (e) made the said transfer of the land from the said KRW 36315,5315.