The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the prosecutor, including the statement of E in the gist of the grounds for appeal, the court below erred by misapprehending the facts and adversely affecting the conclusion of the judgment, since the court below acquitted all of the charges of this case on the part of the defendant, on the following grounds: E, at the request of the defendant, a sales contract stating that the defendant purchases from G for KRW 140 million the purchase price of KRW 15,000,000, the first floor C of Yeonsu-gu Incheon, Yeonsu-gu, Incheon (hereinafter “instant commercial building”).

2. In full view of the evidence duly adopted and examined by the lower court and the lower court, the following facts are recognized.

① On August 5, 1998, the Defendant purchased the instant commercial building from G, which is a private village wholesale, for KRW 130 million, and determined the purchase price as KRW 130 million in consideration of the Defendant’s claim against G ( principal KRW 50 million) and the Defendant’s obligation of deposit money for lease on deposit acquired, etc., and did not actually pay the purchase price to G or prepare a sales contract.

Article 94 (Scope of Transfer Income) of the former Income Tax Act (amended by Act No. 5552 of September 16, 1998) at the time of completing the registration of transfer of ownership on the 29th of the same month, upon request by G, shall be the following income generated during the relevant year:

1. The income accruing from the transfer of land or a building shall be the amount under each of the following subparagraphs:

The provisions of Articles 195, 195, 29

1. In the case of assets referred to in subparagraphs 1, 2 and 5 of Article 94 (excluding the assets determined by Presidential Decree), the standard market price at the time of transfer of the assets concerned;

Provided, That in cases prescribed by Presidential Decree taking into account the kinds, holding period, scale of transaction, transaction methods, etc. of the relevant assets, it shall be based on actual transaction values.

2. In the case of assets other than those as referred to in subparagraph 1, the relevant assets.