Residence

Reference domicile

When the defendant fails to pay the above fine, the defendant shall be confined in the old house for the period calculated by converting 100,000 won into one day.

50 million won shall be additionally collected from the defendant.

The Defendant, while serving as a tax assistant in the ○○ Tax Investigation Division, was in charge of the head of the investigation team in the investigation of the consolidated corporate tax against (ju) a corporation listed on the KOSDAQ operated by Kim○-○, from December 7, 2009 to January 15, 2010.

On January 5, 2010, the Defendant, in the period of tax investigation, received KRW 50 million from ○○○○○○○○ in Seoul, ○○○○-dong, and received a bribe in connection with his/her duties from ○○○○-dong to 50,000 won from ○○○-dong in Seoul, and received KRW 50,000 from ○○-dong to ○○○○-dong on February 19, 201.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of the witness Kim ○○;

1. The prosecutorial statement of Kim △△△;

1. Details of use of corporate cards (20 pages of investigation records);

Application of Statutes

1. Article applicable to criminal facts;

Article 2(1)2 of the former Act on the Aggravated Punishment, etc. of Specific Crimes (Amended by Act No. 10210, Mar. 31, 2010; hereinafter the same) and Article 129(1) of the Criminal Act (Concurrent imposition of fines pursuant to Article 2(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes)

1. Discretionary mitigation;

Articles 53 and 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing)

1. Detention in a workhouse;

Articles 70 and 69(2) of the Criminal Act

1. Additional collection:

Article 134 of the Criminal Act

Reasons for sentencing

1. Application of the sentencing criteria;

[Scope of Recommendation] The mitigated area (from June to 6 years) of Type 4 (at least KRW 50 million to below KRW 100 million) (at least KRW 50 million to below KRW 100 million) shall be mitigated (at least 3 years to 6 years), the number of persons who are voluntarily mitigated

2. Determination of sentence: A case in which a tax official receives a bribe of KRW 50 million from the representative director of an enterprise subject to investigation in the course of a tax investigation by a defendant, who is a tax official, for a period of three years and six months, a fine of KRW 50,00,000,00,000,00,000,000,00,000,000,000,00,00,000,00,00,00,00,00,00,000,00,000

However, considering the favorable circumstances, such as the defendant's age, character and behavior, environment, circumstances after the crime, etc., the sentencing conditions specified in the records and arguments shall be determined as ordered in consideration of the fact that the defendant voluntarily surrendered to an investigative agency, and that the defendant reflects his/her mistake, and that the defendant has no record of criminal punishment, and that there is no record of criminal punishment.