A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

On July 13, 2011, the Defendant concluded a real estate sales contract as an agent of the above F in the process of selling 400 million won to the F, the Defendant made a false statement that “The Defendant may reduce the amount of KRW 40 million out of KRW 91 million of capital gains tax on this case to KRW 40 million because the Defendant could reduce the amount of expenses to KRW 20 million.”

However, even if the Defendant received KRW 20 million from the victim, the Defendant did not have any intention or ability to reduce the amount of capital gains tax of KRW 40 million to the victim.

On August 201, 201, the Defendant received KRW 20 million from the victim to the passbook.

Accordingly, the defendant was given property by deceiving the victim.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness G;

1. A complaint filed in D;

1. Application of Acts and subordinate statutes to any return of capital gains tax, a copy of a written statement of payment, a fact confirmation and undertaking;

1. Relevant Article 347 (1) of the Criminal Act, the choice of criminal punishment, and the choice of imprisonment;

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act / [Scope of Recommendation] General Fraud (less than KRW 100,000) and there is no basic field (under six to one year and six months) [Judgment of sentence] / Defendant under Article 62-2 of the Social Service Order Act / Although there is no intention or ability to get capital gains tax reduced or exempted, deceiving the victim and received 20,000 won in return for the deception; Defendant used 12,000 won out of the received money for personal purposes; the victim believed the Defendant’s horse and paid capital gains tax to the victim and thereby causes additional losses; Defendant was subject to penalty tax by making a false return and payment of capital gains tax; Defendant was subject to punishment twice for the same kind of crime; Defendant was disadvantageous to the Defendant; and KRW 8 million out of the amount received by the victim.