A person who is not entitled to provide tax agent services shall not indicate or advertise that he/she will provide tax agent services.

Nevertheless, from July 1, 2013, the defendant operated a web site called D until now, and expressed and advertised that he/she will handle tax agency services such as tax reporting agency (additional tax, corporate tax), tax support (support for reporting commencement of import business), tax consulting, bookkeeping agency, minimum fee service, etc.

2. Where a person qualified as a certified tax accountant intends to commence a tax agent service, the Certified Tax Accountant Act shall file for registration (Article 6), and where such person fails to file for registration, he/she shall not provide a tax agent service, and where he/she is unable to provide a tax agent service, he/she shall not indicate or advertise that he/she provides a tax agent service (Article 20(1) and (3) and shall be punished by a fine not exceeding two million

(Article 23(5) is regulated.

Considering the legislative intent of the Certified Tax Accountant Act, the meaning of language and text, and the principle of prohibition of expanded interpretation of penal laws, it is reasonable to view that the provision prohibiting a person who is unable to provide tax agent services from acting for himself/herself from providing tax agent services, or advertising such services. However, considering the overall content of the website, the agreement between the defendant and the accounting corporation, and the actual defendant's services, the evidence submitted by the prosecutor alone is recognized as indicating or advertising that the defendant or the corporation operated by the defendant, who is not entitled to provide tax agent services, is in charge of tax agent services.