A. C, who was engaged in the business of collecting and selling building materials, was aware of D that he had been engaged in the civil engineering business around 200, and upon D’s recommendation, C prepared land by means of inviting investors, etc., purchased land, developed and created the land purchased as the site of electric source, developed and sold the land as the site of electric source, and divided profits from the increase in land price.

B.1) E, upon receipt of a recommendation for investment from C, D, and one year, agreed to invest KRW 200,000,000 under the condition that the investment amount is guaranteed twice within C, D, and D. Accordingly, on August 12, 2003, E, C, and D entered into an agreement with approximately 30,000 square meters of forest land in Gyeyang-gun (hereinafter “F land”), “E shall invest KRW 200,000 as land purchase price and shall enter into a contract and register the said forest in the name of the Intervenor for the sake of ensuring the safety of the investment amount for convenience, and C and D shall enter into a sale contract with KRW 100,000,000,000 for KRW 20,000,000 for KRW 20,000,000 for KRW 20,000,000 for KRW 20,000 for 30,000,000 for each land and intermediate payment under the name of 208,38384.”

3. According to the contribution of E on the day of the above sales contract, KRW 200 million was paid to G as down payment and the first intermediate payment. C and D sell the instant F land in installments to J, K, L, M, N,O, etc. on December 24, 2003 and receive KRW 615,00,000 as the purchase price.