However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

C A person who is a certified tax accountant operating the tax accounting office in accordance with 804 of the building D in Ansan-si, the defendant is a person who works as a head of the above E-Tax Accounting Office, and F is an operator of the H company which makes the machinery of manufacturing the Dorara in Ansan-si G in Ansan-si.

F purchased I 3175 square meters in amount equivalent to KRW 19 million in Sii-si on June 6, 1999, and then entrusted the cultivation to J, etc., and sold K in amount of KRW 365 million on August 6, 2010.

At around October 19, 2010, the Defendant heard that “A tax accountant and the head of Ansan Tax Office cannot be exempt from capital gains tax because it is difficult to obtain recognition due to the lack of land cultivation” from F’s “land retention period is eight years or more, but it is registered as an individual entrepreneur, and it is difficult to obtain recognition due to the lack of land cultivation.”

It is also possible to reduce or exempt taxes with many days.

24 million won is required.

It is difficult to pay expenses to the person in charge because it is necessary to do so.

The term "" means "one million won is received from F in cash on October 19, 2010, from a post office account in the name of the defendant around October 28, 2010, in return for talking as if it could cause tax officials to pay capital gains tax in favor of a tax official through C certified Tax Accountants, and received KRW 19 million from F to a post office account in the name of the defendant around October 28, 2010.

As a result, the defendant received money and valuables of KRW 24 million in total under the pretext of solicitation for the affairs handled by public officials.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the F in the protocol of interrogation of the suspect against the defendant (two times, replacement of the suspect);

1. Statement of the police statement concerning F;

1. Application of deposit lists and detailed statement of transactions Acts and subordinate statutes;

1. Article 111 (1) of the Attorney-at-Law Act applicable to facts constituting an offense and Article 111 of the Act on the Selection of Punishment;

1. Article 62(1) of the Criminal Act provides that the Defendant is against the law, that F is returned from December 27, 2013 to return KRW 24 million, and that F does not want the Defendant’s punishment, and that there is no same kind of penalty power.