A Imprisonment with prison labor of one year and six months and fine of twenty-three thousand won, and Defendant B shall be punished by imprisonment with prison labor of six months.

Defendant

A above.

1. Defendant A, as a tax official (class 6: Grade 6, and Grade 6, and Grade 4) from February 2009, served in the Daejeon regional tax office budget secretary, and from August 31, 2010 to October 4, 2010, the Daejeon regional tax office conducted a regular tax investigation (in the taxable period subject to investigation, the period subject to investigation is included in between 2008 and 2010, but the period subject to investigation is included in the indictment from 2008 to 2010, taking full account of the evidence, the above statement was recognized as being in the taxable period subject to investigation from 2006 to 209, and thus, the above statement was revised as the competent investigation officer in charge of general tax investigation. A.

From K on October 2010, the Defendant received cash amounting to KRW 20 million from K for the following reasons: (a) the Defendant received cash amounting to KRW 20,000,000 from K for the actual operator of the above company, who is the head of K, as the actual operator of the above company, at the rest room in the Seon-gyeong-ri Si, Sinsan-ri, Sinsan-do.

B. From B, the Defendant received 300,000,000 won in cash under the pretext of receiving a meal contact with L and M, a subordinate employee who was an advisory tax accountant of J in charge of the said regular tax investigation, from a restaurant where it is difficult to know the trade name at a densely populated restaurant located in the budget around the time and time specified in the above paragraph (a).

Accordingly, the Defendant received a bribe of KRW 23 million in total from K and B with respect to the duties of public officials.

2. Defendant B is a certified tax accountant and a certified tax accountant delegated by J as an agent for the above tax investigation, and around October 2010, Defendant B is a public official of Daejeon District Tax Office, who was in charge of the above tax investigation, as described in paragraph (1), at a restaurant where the trade name at the densely populated distance of a restaurant located in the budget is unknown after the completion of the above tax investigation.