From July 2011, the Defendant served as a member of (State) D operated by C from July 201.

C around February 2, 2012, the bid price was at least KRW 180,00,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000

Accordingly, C prepared a self-sale contract on April 12, 2012, and transferred the ownership of the instant apartment to the Defendant on the 17th of the same month.

After that, around January 2014, C decided to sell the instant apartment to the Victim F to the Victim F with KRW 350,000 (in cash and the balance, KRW 100,000,00,000, and the condition that the injured party will take over KRW 250,000,000,000, which was established on the apartment of this case). In order to avoid the transfer income tax, C ordered the Defendant, who was the owner of the ownership on the register of the apartment of this case, to prepare a "multi-party contract" under the name of KRW 260,00,00 (10,000,00,000, in cash and the balance, and the damaged party shall be deemed to have taken over KRW 250,00,00,00,00,000).

Accordingly, around January 27, 2014, the Defendant issued a receipt to the effect that the Defendant sold the instant apartment at KRW 260 million, signed and sealed the seller’s column of the sales contract, and on January 28, 2014, attached the following day, that “the Defendant received KRW 20 million as part of the purchase price of the instant apartment.”

On the other hand, the victim paid 100 million won in full until January 29, 2014, but a lot of transfer income tax will be imposed.