Defendant shall be punished by a fine of KRW 3,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

Any person who has entered into a contract with the content to transfer the ownership of real estate shall file an application for the registration of ownership transfer within 60 days from the date the performance of the consideration is completed or the contract becomes effective, and if he/she intends to enter into a contract with a third party concerning the transfer of ownership or a contract to transfer the status of a third party, he/she shall file an application for the registration of ownership transfer

Around September 24, 2014, the Defendant entered into a real estate sales contract with D concerning the Daejeon-dong B, Daejeon-gu, 330.6 square meters and the building above land (hereinafter “each of the instant real estate”) with respect to the transfer of ownership, and completed the implementation thereof on October 13, 2014. On March 6, 2015, the Defendant did not first file an application for the registration of ownership transfer under the real estate sales contract concluded with E for the purpose of avoiding tax imposition, even if the instant real estate was again entered into a real estate sales contract with E on September 24, 2014 with respect to each of the instant real estate.

Summary of Evidence

1. Defendant's legal statement;

1. Investigation report (related to A family relation certificate) and investigation report (D phone investigation for a witness);

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 8 of the Act on Special Measures for the Registration of Real Estate and Selection of Punishment for Crimes; Articles 8 subparagraph 1 and 2 (2) of the Act on Special Measures for the Registration of Real Estate;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;