When the defendant does not pay the above fine, 100,000 won.

The Defendant served as a tax accountant who served as a tax official in the National Tax Service Investigation Bureau, etc. from July 2006 to August 2012 as the team leader of the D Tax Group (LLC).

In December 2010, the Defendant was subject to the tax audit by the G National Tax Service, E Co., Ltd. (Merger with FF corporation around December 2012) and entered into a tax consulting contract with D, and the Defendant’s financial director of the above company was required to be able to engage in personnel affairs with D, such as the head of the G National Tax Service and the head of the first investigation.

“.......”

around February 2011, the Defendant received cash KRW 25 million from H offices in Dongjak-gu Seoul Metropolitan Government I building to G Commissioner of the National Tax Service in return for the convenience of tax investigation in return for the provision of convenience in tax investigation.

As a result, the Defendant received KRW 25 million with the knowledge that it was intended to offer a bribe.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the prosecution with regard to H;

1. Application of each investigation report and accompanying documents (Evidence Nos. 1-14, 16-19) statute

1. Relevant Article 133 of the Criminal Act and Articles 133 (2) and (1) and 129 (1) of the Criminal Act (Selection of penalty) concerning the crime;

1. Articles 70 and 69 (2) of the Criminal Act to attract a workhouse;

1. Reasons for sentencing after Article 134 of the Criminal Act for collection of additional charges;

1. Non-application of the sentencing criteria: The sentencing criteria shall not apply as the person selects a fine;

2. Determination of sentence: Determination of sentence of a fine of KRW 20 million, taking into account the following circumstances, and taking into account various factors of sentencing as indicated in the arguments in this case, including the character, conduct, environment, motive and background of the crime, means and consequence of the crime, and the circumstances after the crime, etc., the sentence shall be determined as ordered.

Unfavorable circumstances: Personnel management of relevant public officials under the pretext of providing convenience related to the tax investigation and receiving money from the executive officers of the company subject to the tax investigation by itself is trust in the society of fairness and objectivity of the tax investigation.