A shall be punished by imprisonment with prison labor for ten months and by imprisonment for eight months.

However, this decision is delivered to the Defendants.

1. On December 26, 2013, Defendant A was sentenced to imprisonment with prison labor for 8 months and 2 years of suspended execution for the violation of the Punishment of Tax Evaders Act in the Daegu District Court’s branch office, and the judgment became final and conclusive on January 3, 2014.

2. On March 10, 2010, the Defendants concluded a title trust agreement to purchase land and to complete the registration of ownership transfer in Defendant B’s name at the C Office of Defendant A’s operation.

3. Criminal facts;

A. The Defendant violated the Act on the Registration of Real Estate under Actual Titleholder’s Name on March 30, 2010 purchased land from E for a stock company with the area of 2,668 square meters located in Ulsan-gun, Ulsan-do. On March 31, 2010, the Defendant completed the registration of ownership transfer in the name of B from the Daegu District Court’s Port Support Division, and completed the registration of ownership transfer in the name of B on March 31, 2010, and completed the registration of ownership transfer in the name of 30 parcel of land purchased for C over 41 times, such as in the attached list of crimes.

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

B. On March 31, 2010, the Defendant violated the Act on the Registration of Real Estate under Actual Titleholder’s Name: (a) filed a registration of transfer of ownership with respect to the land of 30 parcels purchased by A for C over 41 times as indicated in the attached list of crimes; (b) the registration of transfer of ownership was completed in the name of the Defendant with respect to the land of 30 parcels purchased by A for C, as indicated in the attached list of crimes.

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

Summary of Evidence

1. Defendants’ respective legal statements

1. Investigation report (attaching all registered matters, certificates, etc.);

1. Previous convictions made in the judgment against Defendant A: Application of criminal history records investigation (240 pages), investigation reports (written decisions not to institute prosecution and attachment of judgment) and statutes;

1. Criminal facts;