A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. Where a person who has entered into a contract with a third party to take over ownership of real estate in violation of the Act on Special Measures for Registration of Real Estate, enters into such contract with the third party to take over ownership of such real estate before completing the counter-performance of the counter-performance of the other party, he/she shall apply for registration of ownership transfer according to the contract first concluded within 60 days from the

On July 16, 2012, the Defendant entered into a contract to purchase “Ycheon-si C” land with KRW 3,114,00,000,000, and entered into a contract to purchase land from D and E on July 17, 2012 with KRW 24,755,00 in total, and paid the purchase price in full.

Nevertheless, on November 2, 2012, the Defendant reselled three parcels of the above land to H Co., Ltd., and subsequently registered the transfer of ownership in the name of H Co., Ltd. without registering the transfer of ownership in the name of the Defendant for the purpose of evading tax imposition.

2. On August 2, 2016, the Defendant prepared and submitted a complaint to the effect that “I is a person who mediates real estate transactions between the Defendant and H, and H deposit 10 million won in the account in the name of E, and fraud by using the Defendant’s log,” with the aim of having the Defendant do criminal punishment.

However, on April 4, 2013, the Defendant paid the balance of 100 million won to I, and delivered the passbook in the name of E to I, the Defendant was well aware that I was not using the balance of 100 million won or by fraud without permission.

Nevertheless, the Defendant made a statement to the effect that the Defendant had voluntarily consumed 100 million won in the remainder to an investigative agency as above, thereby making the Defendant’s novelless.

Summary of Evidence

1. Legal statement of J;

1. The first time;