Defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

No one shall register any real right to real estate under the name of the title trustee according to the title trust agreement.

Nevertheless, on December 7, 2012, the Defendant agreed to register the ownership transfer of the land B 1,633 square meters in the name of Chuncheon-si B in the name of C, and concluded a sales contract under the name of D and C, which is the owner of the said land, and completed the registration of ownership transfer in the name of the title trustee C with respect to the said land on January 28, 2013.

Ultimately, the Defendant completed the registration of ownership transfer under the name of the title trustee.

Summary of Evidence

1. C’s legal statement;

1. Part C of the police interrogation protocol against the accused;

1. C’s self-written statement;

1. The accusation book, a letter, a financial transaction document, a written plan for installment payment of national taxes in arrears, a text message, a report on tax base of transfer income and a payment statement, a real estate sales contract, a real estate sales contract, a full certificate of each registered item, a transaction statement of loans from an E Union, a C household, and a account transaction statement [the defendant's defense counsel]; 1,633 square meters of land B before the division

A) The purchaser of the instant land is C, and ② the Defendant’s expression of his intention to bear capital gains tax incurred to C in the course of selling the said land to a third party is merely intended for the Defendant’s solicitation to hold the Defendant liable for the purchase of the instant land, and such circumstance alone makes it difficult to deem the Defendant to have held title trust with C. However, the following circumstances, namely, ① KRW 148 million of the purchase price of the instant land, which can be comprehensively known, are deemed to have been borne by the Defendant, not C, in full (see the written opinion by the C investigative agency and the Defendant’s attorney’s defense counsel’s opinion), and ② the instant land under the name of C on January 28, 2013.