except that the sentence shall be executed for a period of two years from the date this judgment becomes final and conclusive.

1. On December 9, 1985, Defendant A prepared a letter of commitment that 25% of the selling price shall be paid to the victim and I when disposing of the victim G’s Cho-ro Ha-ro Ha-ro Ha-gu, Jung-gu, Seoul (hereinafter “the instant land”). The victim acquired the right of I on November 17, 1996.

After then, Defendant A was the spouse of Defendant A regarding the instant land.

J applied for compulsory auction due to a divorce on July 14, 201. On October 19, 201, the victim filed a lawsuit against Defendant A on the basis of the above written claim, the Defendants decided to sell the instant land and buildings located therein to K, and concluded a pre-sale agreement with K to sell and purchase KRW 430 million with respect to the instant land and buildings with the actual purchase price at KRW 430 million. On March 20, 2013. On April 25, 2013, the Defendants concluded a sales agreement with the said K to transfer ownership of the instant land to the said K, and the Defendants submitted the agreement to reduce the agreed amount to be paid to the victim for 25% of the purchase price of the instant land in a lawsuit claiming the payment of the agreed amount.

2. On October 14, 2013, the Defendants: (a) ordered the instant adjudication division to pay KRW 44,625,000, out of the purchase price of the instant land to the victim on October 24, 2013, by submitting a false real estate sale contract with the fact that the Defendants sold the instant land to K at KRW 325,500,000,000, even though they sold the instant land to K at KRW 325,500,000 in the judgment of the Seoul Southern District Court (2013Na4505, the case became final and conclusive on August 26, 2014; and (b) ordered the said adjudication to pay KRW 44,625,00,00 of the purchase price of the instant land to the victim.