A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Punishment of the crime

The facts are on the premise (the process of changing the ownership of the instant real estate) that the Defendant owned from around December 28, 1981 to around 258 square meters in Seoul, Gwanak-gu, Seoul Special Metropolitan City, and 258 square meters in size, D, 129 square meters in size, and three buildings on its ground (hereinafter the instant real estate). However, the Defendant lost the ownership of the instant real estate according to the decision to commence the sale of the instant real estate on May 24, 2001 by the Seoul District Court on May 24, 2001 and the decision to commence the sale of the Defendant’s real estate on May 27, 2002 (a successful bid E).

On October 1, 2002, the Defendant again purchased the instant real estate from the above E with a view to avoiding seizure and compulsory execution procedures, and completed the registration of ownership transfer for the instant real estate in the name of F in accordance with a title trust agreement with F, one of his former wife, and subsequently entered into a contract to sell the instant real estate at KRW 1.51 million with G and H on May 7, 2003, and completed the registration of ownership transfer in the name of G and H on each of the instant real estate in the name of F, with a view to avoiding seizure and compulsory execution procedures.

However, after purchasing the instant real estate from the above E, a person who sold it to the above G, etc. was the defendant, and the above F merely lent his name to the defendant according to the title trust agreement on the condition that he received KRW 50 million from the defendant.

[Attachment, even though the Defendant sold the instant real estate to G, etc. for the purpose of evading the transfer income tax on the instant real estate, the Defendant prepared a separate sales and sales contract (the “sub-sale contract”) which causes KRW 870,000,000 for the purchase price to be KRW 1,510,000,000, and on July 31, 2003, the Defendant reported the transfer price of KRW 870,00,000 for the transfer price, KRW 820,000,000 for the use of the de-sale contract to the de-sale business, and filed a false report on the transfer income tax on KRW 3,013,230,00 for the instant real estate.