Defendant

A shall be punished by imprisonment with prison labor of 10 months, by a fine of 5 million won for each of the defendants B and C.

Defendant

B and C shall each be subject to the above fine.

Punishment of the crime

1. On October 2013, Defendant A requested the Victim F to sell and purchase the land of 148m2 from the Busan Gangseo-gu G G, Busan, and mediated the transaction of the land through a certified intermediary B, etc. known around that time.

Since then, when the tax amount of the above land transaction was at issue, the Defendant would pay the victim F to the agricultural cooperative located in the Seocho-dong, Busan Metropolitan City around January 17, 2014, and would reduce the transfer income tax on the land sold to the victim by making efforts to pay the cost to the victim.

“A false statement” was made.

However, in fact, there was no intention or ability to reduce the transfer income tax imposed on the victim in connection with the transaction.

The Defendant received 71 million won from the injured party to the Busan Bank account in the name of the Defendant, in terms of expenses.

Accordingly, the defendant was given property by deceiving the victim.

2. Defendant B and Defendant C’s joint crime is a real estate broker who operates an I real estate brokerage office located in Nam-gu, Busan, and Defendant C is a real estate broker who operates the KA brokerage office in Gangseo-gu, Busan.

A broker, etc. shall not receive money or goods in excess of the fees or actual expenses (9/1,00 of the transaction amount) prescribed by the authorized brokerage (the Act on the Business Affairs of and Report on Real Estate Transactions of the Gu Authorized Brokerage Agents) under any pretext, such as case donation, etc.

On October 29, 2013, at the above K Authorized Brokerage Office, the Defendants mediated the purchase and sale contract for the land of 1488 square meters in Gangseo-gu Busan Metropolitan City between seller F and buyer L and one other, and received KRW 37.5 million in total, including KRW 5,625,00,00,000, which is a statutory brokerage commission, from the seller F, in excess of KRW 5,625,00,00,000,000,000 from October 29, 2013, and KRW 37.5 million from December 11, 2013.

Accordingly, the Defendants conspired with each other.