The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Although the defendant did not have any negligence of deceiving the defendant, the court below found the defendant guilty of the facts charged in this case by misunderstanding the facts.

B. The sentence of the lower court’s improper sentencing (one year of suspended sentence in six months) is too unreasonable.

2. Determination

A. The following circumstances acknowledged by the lower court based on the evidence duly adopted and investigated by the lower court’s determination on the assertion that the Defendant purchased the instant house on July 5, 201, namely, (i) the Defendant did not file a return on the transfer income tax while selling it around October 28, 201; (ii) on August 2014, the Plaintiff continued to demand the tax investigator in charge to pay the transfer income tax amounting to KRW 328,000,000 after being audited by the audit of the tax office; and (iii) on December 26, 2014, the former office completed the attachment registration of the instant house on the ground that the Plaintiff was delinquent in income tax amounting to 10% of the said transfer income tax; and (iv) on the ground that the Defendant had already been subject to the attachment registration at around 2015, the Defendant had been sufficiently dismissed on the ground that the Plaintiff had been subject to the attachment registration at around 15, 2015.