Defendant

A shall be punished by imprisonment with prison labor for eight months and by imprisonment for four months.

However, the above decision is delivered to the defendants.

Punishment of the crime

1. On March 10, 201, Defendant A sold the land and building D with the wife population at KRW 2.7 billion and was anticipated to impose capital gains tax of KRW 439,255,661 on the said real estate in the Gi-si Office of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of port of the Republic of Korea, Defendant A concluded a false sales contract for the land and building of the said land of port of port of

Defendant

On May 3, 2012, A registered ownership transfer on the above land owned by Defendant A at the Suwon District Court of Suwon-dong located in the area north-dong of the wife population in Suwon-si on May 3, 201, as to the above land owned by Defendant A on May 2, 201.

Accordingly, Defendant A, a taxpayer, entered into a false contract on his property for the purpose of evading the disposition on default of capital gains tax.

2. On May 3, 2012, Defendant B received the registration of ownership transfer for reasons of false sale, even though Defendant B was aware of the fact that Defendant B ought to register the ownership transfer for the land of the allowed population E with the intent to evade the disposition on default of capital gains tax as to May 2, 201, for the purpose of evading the disposition on default of capital gains tax.

Accordingly, Defendant B accepted the aforementioned false contract with the knowledge of the evasion of the execution of the disposition on default.

Summary of Evidence

1. Defendants’ respective legal statements

1. Protocol concerning the examination of suspect by some prosecutors against the Defendants

1. Written accusation, date and fact of offense, resolution of capital gains tax decision, full certificate of registered matters, and family relation certificate;

1. Full certificate of registered matters, certified copy of the register (investigative record 44 pages), reporting of tax base of transfer income, and applying Acts and subordinate statutes with regard to individual housing certificate;

1. Article applicable to criminal facts;

(a) Defendant A: Article 7 (1) of the Punishment of Tax Evaders Act;

B. Defendant B: Punishment of Tax Evaders Act.