The Defendant, as a certified tax accountant, operated D from December 2006 to January 2010, and was engaged in the duty of return and payment of transfer income tax at the request of customers to engage in business related to payment of transfer income tax.

[2016 Highest 232] On April 1, 2009, the Defendant, at the above D around April 1, 2009, performed all the procedures for filing and paying income tax on the transfer of five parcels of land, including the land located in F in Jeju-do, Jeju-do, Jeju-do, under the pretext of the return and payment of income tax on the transfer of land and the cost of performing duties.

“.....”

However, at the time, the defendant invested a large amount of KRW 500 million in the apartment project of G, which is a branch of G, and even if he received money from the injured party, he did not have any intent or ability to implement the transfer income tax return and payment procedure.

Ultimately, the Defendant, by deceiving the victim as above, received 6 million won from the victim to the H account on the same day from the victim, and acquired it through deception, and received 87,623,000 won in total from the victims over 13 times through the above method during the period from November 23, 2009 to November 23, 2009.

【2016 order 448】

1. On May 2008, the Defendant against the victim I would comply with the procedures for filing and paying the transfer income tax, resident tax, etc. related to the sale and purchase of the land and the building on the land outside J of 11, in the Jeju-si, the 100 million won as the expenses for filing and paying the transfer income tax on the victim I in the above D as of May 2, 2008.

“.........”

However, at the time, the defendant invested the amount of KRW 500 million in the apartment project of G, which is a branch of G, and even if he received money from the injured party, he thought that he will invest the money in the above apartment project, and only reported the transfer income tax.