All appeals filed by the prosecutor against the Defendants are dismissed.

1. In this case, where Defendant A, etc. purchased the instant land from Defendant B, etc. representing the Category D and then reselled it to G, and the registration of ownership transfer has been made directly from the said clan by means of unregistered pre-sale while selling it to G, even if both the sales contract and the sales contract between the said clan and Defendant A, etc. are null and void due to the lack of land transaction permission, the rights or legal status to acquire the instant land or real estate were transferred to G, and Defendant A actually acquired the capital gains tax. As such, the Defendants conspired to purchase the land and reported the capital gains tax by attaching a sales contract between the said clan and the said clan, the act of evading the capital gains tax pursuant to the sale of the instant land between Defendant A, etc., constitutes Article 9(1) of the Punishment of Tax Evaders Act.

2. Examining the evidence cited by the public prosecutor in light of the records of this case, since the sales contract between the above clan and the defendant A et al. on March 15, 2004 and the sales contract on June 9, 2005 between the defendant A et al. on June 2005 constitutes a case where the parties clearly expressed their intent not to file an application for land transaction permission, or a contract which excludes or excludes the permission from the beginning, and thus, the above sale contract between the defendant A et al. has a right to transfer the land subject to taxation or a legal status to acquire the real estate.

The court below's decision that acquitted the Defendant of the facts charged in this case on the ground that it is difficult to see that there was income accrued from the transfer and there is no other evidence to acknowledge it is just and acceptable. The prosecutor's assertion is without merit, since there is no error of law

3. Conclusion.