If the defendant does not pay the above fine, 50,000 won.

No unregistered resale of real estate shall be made with an intention to escape taxation, obtain profits based on price changes between different market values, or avoid restrictions under statutes regulating changes in rights, such as ownership.

According to evidence duly adopted and examined by the D court at the defendant's office located in Guro-gu Seoul Metropolitan Government Office No. 150 on February 16, 2009, the defendant can be found to have entered into a contract with D's agent G at the temporary border.

This is not different from the conclusion of the contract with D in law, so it is stated as it is the expression of the indictment.

B and the Plaintiff entered into a contract to purchase the price of KRW 83,925,00 for the first floor of the E-building No. 1,059 and the first floor No. 1,060 for the first floor of the E-building No. 1,059, and paid the above purchase price to D by March 5, 2009.

The Defendant, along with D, did not file an application for ownership transfer registration under the name of the Defendant within 60 days from the date of payment of the balance of the real estate purchased as above, concluded a contract to sell F and the above buildings to KRW 135,00,000,000, and filed an application for ownership transfer registration under the name of F on March 6, 2009.

Accordingly, the defendant, in collusion with D, conducted unregistered resale of real estate in order to escape from tax imposition.

Summary of Evidence

1. Each statement of witness F in the second protocol of the trial; D, G, and third protocol of the trial;

1. Application of each report on real estate transactions, a certified copy of each real estate sales contract, a copy of foreign exchange bank transactions investigation, a certified copy of comprehensive transfer and takeover contract, a copy of a real estate sales contract and a certificate of completion of report under statutes

1. Article 8 subparagraph 1 of Article 8 of the Act on Special Measures for the Registration of Real Estate Selection for Crimes, and Articles 2 (3) and 30 of the Criminal Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 of the Criminal Procedure Act provides for an order of provisional payment.