A defendant shall be punished by imprisonment for not less than eight months.

An application for compensation by an applicant for compensation shall be dismissed.

Punishment of the crime

The Defendant is a person who has been engaged in the real estate brokerage business at the “D Licensed Real Estate Agent Office” located in Gyeyang-gu Seoul Metropolitan City.

The Defendant, at the above real estate office on September 19, 2006, assisted the Defendant to enter into a sales contract of KRW 462,400,000 for the purchase price with G on the same day, on two parcels of land, such as Goyang-gu E and F, which the victim B would buy through repurchase from the Korea Rail Network Authority.

According to the above sales contract, the above victim was transferred KRW 50,000,000 as the down payment of the above sales contract on September 21, 2006 to the agricultural bank account in the name of the above victim. On October 9, 2006, the above victim received KRW 412,40,000 as the remainder payment of the above sales contract from the above real estate office.

On the other hand, at the above real estate office on October 9, 2006, the Defendant issued 83,000,000 won in the name of the capital gains tax on the above land to the above victim on the following grounds: “The Defendant would handle the capital gains tax from the money received in the purchase amount of KRW 83,00,000,000, from among the money paid in the purchase amount of KRW 83,000,000.”

However, in fact, the defendant was in bad credit standing through personal bankruptcy at the time, and was liable for loans of 110,000,000 won and 40,000 won. The real estate brokerage income was insufficient to pay interest on the above obligations, and the real estate brokerage income was returned to four credit cards issued in the name of the defendant's mother and his/her father and his/her father, and the maintenance of his/her livelihood was carried out. Thus, even if he/she received money from the above victim on the above name of capital gains tax, he/she was only used to repay the above loans, and there was no intention or ability to pay capital gains tax imposed on the above victim according to the above transfer of land ownership.

Nevertheless, the defendant deceivings the above victim.