Defendant shall be punished by a fine of KRW 2,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant and the defendant's wife B purchased the Gangnam-gu Seoul E site and building from the seller C and D in December 2001 in KRW 670,000,000, and prepared a package transport contract with KRW 630,000 at the seller's request.

On December 19, 2006, the Defendant sold the above real estate to F purchaser KRW 1,00,000,000, and around that time, the Defendant reported the transfer income tax as if the purchase price of the above real estate was 850,000,000 from the Defendant’s wife C, etc. to the tax office at the same time, and accordingly, as a result, the Defendant was subjected to a local confirmation of the transfer income tax from the same loan office, the Defendant added the paper written in the purchase price column of the said LiveC contract, stating that a large amount of transfer income tax would be imposed, to F, and subsequently altered the one copy of the real estate sales contract by copying it.

On December 2, 2009, the Defendant submitted a letter of real estate sales contract in the name of C and D to G employees of the Eastern State who are not aware of the fact to the extent that it is a private document related to the rights and obligations that changed the sale price column into the “sale Suppression0 million (850,000,000)” with respect to the above real estate in the East Asia-gu, Busan.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of suspect C by the prosecution;

1. Written answers, records of pleadings and records of examination of witnesses;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Article 234 of the Criminal Act and Articles 234 and 231 of the Criminal Act, the choice of fines for the crime;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;