A defendant shall be punished by imprisonment for a term of three years and a fine of thirty million won.

2. The Defendant, as a tax official, received a bribe and carried out business affairs in relation to the collection of taxes, due to the lack of living due to the lack of integrity and morality and the omission of duties in gambling. It is recognized that there is an unfavorable sentencing factor, such as the fact that the bribe received is a bribe of KRW 95,500,000,000, and the crime is very poor due to distorted tax collection business, and that the crime is committed by arbitrarily using the money in custody for the payment of taxes to the victims.

However, it is also recognized that the defendant had an attitude to reflect the crime of this case, such as U, BC, BD, BE, BF, BG, BG, BH, and BI, who is the victims of the crime of occupational embezzlement in the trial, must support his or her aged married, and the fact that he or she has no record of punishment other than a fine of KRW 300,000 as of September 2012.

In full view of the aforementioned factors of sentencing and the Defendant’s age, character and conduct, intelligence and environment, criminal records, motive and background leading to the instant crime, the means and consequence of the instant crime, and the circumstances after the crime, etc., the sentence of the first instance court is deemed unfair because it is too unreasonable.

Therefore, the defendant's argument is justified.

3. Accordingly, the part of the judgment of the court of first instance against the defendant should be reversed, as the defendant's appeal is well-grounded, and the part of the judgment of the court of first instance against the defendant should be reversed as well as the part of the judgment of the court of first instance against J concerning the crime of bribery to J, and thus, the part of the judgment of the court of first instance against the defendant shall be reversed pursuant to Article 364 (6) of the Criminal