All appeals filed by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendants 1) misunderstanding of facts and misunderstanding of legal principles. On December 2006, the sales contract concluded between the Defendants (hereinafter “the second contract”) and the E Co., Ltd. (hereinafter “E”) to sell 28 parcels, including F forest land 24324m24m2 (hereinafter “the instant forest”) to the E Co., Ltd. (hereinafter “E”) for the sum of KRW 12 billion and KRW 44.5 billion on the land (hereinafter “the instant forest trees”) around 12 billion by the parties’ genuine intent. Thus, even if the Defendants reported the transfer income tax on the instant forest, and stated the transfer value of the instant forest in KRW 32.5 billion, and did not include the transfer value of the instant forest trees in KRW 12 billion, the transfer income tax cannot be deemed to have been evaded.

B) Furthermore, as long as the second contract was based on the true intent of the parties to the transaction, even if the excessive transfer value of forest trees was calculated for the purpose of saving, it is merely a false report, and it cannot be deemed a “the preparation and receipt of false evidence or false documents” under Article 3(6)2 of the Punishment of Tax Evaders Act or “the manipulation or concealment of transaction” under Article 3(6)4 of the same Act. C) The Defendants filed a report on transfer income tax on the forest of this case and sought advice from a certified tax accountant and deducted the transfer value of forest of this case. Thus, they did not have any intention to evade tax, but did not have any intention to evade tax. (d) The lower court did not err by misapprehending the judgment on the Defendants after determining the actual value of the forest of this case and accurately determining the evaded tax amount. (2) The lower court did not err by misapprehending the sentence against the Defendants [the Defendant A: 4 years of suspension of execution, fine 4 billion won (1.4 million won per day of exchange inducement), imprisonment with prison labor for two years and six years and six million won (4 billion won per day).

B. The sentence imposed by the prosecutor by the court below to the Defendants is too uneased.