The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of the facts or misapprehension of the legal principle 1) As to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the Defendant received from the injured party the total amount of KRW 1.4 billion per annum 1, 13, and 20 of each amount of money in the attached Table 1 (hereinafter “crime 1”) of the crime committed in the judgment below, but there is no fact that the Defendant received money from the injured party in the amount of KRW 1.4 billion per annum 1, 2, 14, and 19.

B) At the request of the victim who intends to reduce inheritance tax, the Defendant only commercialized the victim’s property and did not deceive the victim or omit his/her mistake.

2) As to the Defendant’s violation of the Act on Regulation and Punishment of Concealment of Criminal Proceeds, the Defendant’s act of receiving money from the injured party does not constitute a crime of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud). Therefore, the said money does not constitute criminal proceeds.

Therefore, the defendant committed the act of entering and withdrawing the name account by using the name account.

Even if the criminal proceeds are concealed, they can not be seen as a violation of the Act on the Regulation and Punishment, etc. of Criminal Proceeds.

3) As to the violation of the Act on the Registration of Real Estate under Actual Titleholder’s Name, the Defendant did not evade compulsory execution at the time of completing the registration of transfer of ownership in the name of wife I as to each real estate listed in Annex 2 (hereinafter “crime List 2”) attached to the judgment of the court below.

B. The punishment of the lower court (one hundred years of imprisonment and one billion won of fine) is too unreasonable.

2. Determination

A. As to the assertion of misunderstanding of the facts or misapprehension of the legal principles, 1) In full view of the following circumstances acknowledged by the evidence duly adopted and investigated by the court below as follows: (a) whether the defendant received the money from the injured party from the victim at the time of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the defendant received the money from the injured party at the time of the crime; (b)