In the case of undervaluation of a property, the seller agrees to sell the property to the buyer at a lesser price than the market value. The buyer pays the difference between the two amounts with illicit funds to the seller. In the case of overvaluation of a property, the buyer buys the property at a higher price than the market value. This allows the buyer to obtain a large loan from the bank. Then the buyer uses illicit money to repay debts, thereby laundering illicit money into the legal financial system.