All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. As to the violation of the Act on Special Measures for Registration of Real Estate, Defendant 1 is erroneous in the facts and misapprehension of legal principles. ① The Defendant jointly purchased each parcel of land (hereinafter “each parcel of land of this case”) from No. 1 to No. 29 of the annexed crime list with I, and entered into an agreement to transfer ownership according to the respective investment ratio, and pursuant to the agreement, the Defendant entered into a sales contract for each parcel of land of this case with G as the representative of co-owners, such as I, and completed the registration of ownership transfer of each parcel of land of this case (hereinafter “No. 1”) from No. 16 to No. 29 of the annexed crime list of crimes (hereinafter “the land of this case”), and there was no perception that the Defendant purchased the land of this case, and there was no perception that the land transaction of this method constitutes a unregistered resale that violates the Act on Special Measures for Registration of Real Estate.

B) As to the violation of the Act on the Registration of Real Estate under Actual Titleholder’s Name, inasmuch as the imposition of gift tax was made on the premise that J had received a donation from the Defendant from each of the land in [Attachment 1] to 15 [Attachment 2], the Defendant entrusted the land in the name of J under the title of the land in question.

shall not be deemed to exist.

2) The lower court’s punishment (for 6 months of imprisonment and 1 year of suspended sentence) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Determination

A. In light of the following circumstances, the lower court’s assertion that the Defendant did not have sold the instant land No. 1 to the Defendant’s misunderstanding of the facts and misapprehension of the legal doctrine, and that the Defendant sold the instant land purchased from G to I, etc., and completed the registration of ownership transfer from G, etc. without completing the registration of ownership transfer in the name of the Defendant.