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Defendant
A shall be punished by a fine of KRW 10,000,00, and by a fine of KRW 3,000,000, respectively.
The Defendants respectively.
Reasons
Punishment of the crime
When a person who has entered into a contract with the owner of real estate intends to conclude a contract with a third party for the transfer of ownership over the real estate after the fulfillment of the consideration is completed, he/she shall apply for the registration of ownership transfer in accordance with the contract concluded in advance with the third party.
1. The defendant A around May 11, 2009 at the house located in B located in B located in B located in B located in B located in B located in B located in North Korea, and the E, F, G, H, I, J, K, L, M, N,O,
P. A real estate sales contract with a total of 21 parcels of real estate in Q, R, S, T, U,V, W, X, and Y (hereinafter “instant real estate”) was concluded, and the said purchase price was fully paid to B from around that time until July 30, 2009.
Since then, around July 24, 2012, the Defendant entered into a real estate sales contract with Z and AA to sell the instant real estate in KRW 540 million with the said Z and AA, and completed the registration of ownership transfer for the instant real estate from July 31, 2012 to November 20 of the same year without completing the registration of ownership transfer for the instant real estate in the name of the Defendant to evade capital gains tax, acquisition tax, etc.
Accordingly, the Defendant did not apply for the registration of ownership transfer from B to be exempted from taxation.
2. On July 24, 2012, Defendant B entered the so-called middle omission registration that the Defendant completed the registration of ownership transfer in the name of Z and AA without going through A, from the Defendant’s house located in Go Chang-gun AB, Go Chang-gun, North Korea, around July 24, 2012, with the knowledge that the seller, who was the Defendant, the buyer outside the Z, and the real estate subject to sale, entered the real estate sales contract with the amount of KRW 540,000,000,000.