Defendants are not guilty. The summary of this judgment is publicly announced.

1. Defendant A is the F Office Staff of the instant facts charged, and Defendant B is the starting student of Defendant A.

No one shall register any real right to real estate in the name of the trustee under the title of the trust agreement.

Nevertheless, the Defendants agreed to be transferred to Defendant B for the purpose of saving tax by acquiring ownership of H apartment units 207 owned by Seongdong-gu Seoul Metropolitan Government, which was held by Defendant A for the purpose of securing the claim against Defendant A for the purpose of securing the claim against G.

On December 17, 2014, the Defendants entered into a transfer of real estate ownership in the name of Defendant B, a trustee, due to the purchase and sale of the above apartment on December 1, 2014.

Accordingly, the Defendants registered the real right to real estate in the name of the nominal trustee according to the nominal trust agreement.

2. Determination

A. Article 2 Subparag. 1 main text of the Act on the Registration of Real Estate under Actual Titleholder’s Name “The title trust agreement” refers to an agreement between a person who holds, or actually acquires, the ownership or other real rights to real estate (hereinafter “real rights to real estate”) and another person (hereinafter “actual right holder”) to the effect that the actual right holder holds or intends to hold the real right to real estate internally, and that the registration (including a provisional registration) is made in the name of the other person (including a case of consignment or consignment sale).

As stated in ", one of the core requisitioneds showing whether the real right to the real estate is the actual right holder of the real right to the real estate is whether he/she bears the fund to acquire the real right to the real estate."

As such, (see Supreme Court Decision 2008Do7546, Jul. 8, 2010) in relation to the instant real estate, Defendant A is the actual right holder who actually purchased the said real estate in relation to the instant real estate, and Defendant B is a simple title trustee.