However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

1. Where a person who has entered into a contract with the content that the ownership of real estate shall be transferred in violation of the Act on Special Measures for the Registration of Real Estate intends to enter into a contract with a third party again for the ownership transfer of such real estate after the fulfillment of the consideration has been completed, he/she shall apply for the registration of ownership transfer

On June 1, 2007, the Defendant concluded a real estate sale contract with Gwangju City D as the owner of the above ground buildings and rivers (hereinafter “the instant real estate”), with the purchaser “GF and one other” to sell the instant real estate to 3.5 million won, and concluded a sale contract with the purchaser from August 22, 2007 to August 22, 2007, but received the full payment of the purchase price, but failed to complete the registration of ownership transfer due to the disposition of non-permission on August 8, 2007 in the Gwangju City City’s land and above ground buildings among the instant real estate, the instant real estate was installed in the name of the Defendant; if the designation of the land sale contract zone was cancelled and the F resell resell sold the instant real estate to a third party, the Defendant introduced the instant real estate under the name of the purchaser of the instant real estate under the name of the Defendant’s real estate sale contract and the sale of the instant real estate to the GJ on December 15, 2012.

Accordingly, the defendant would like to escape taxation in collusion with F or gain profits from price fluctuations between different points of time.