The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for six months and by a fine of 17,00,000 won.

A. The sentence of the lower court (the imprisonment of June and the fine of KRW 17,00,000, the confiscation, the additional collection of KRW 8,000,00) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. We also examine the judgment and prosecutor’s improper claims for sentencing.

The crime of this case is committed by the Defendant, who is a public official requiring high morality and morality, who received money and valuables equivalent to KRW 8,280,000 in relation to the personnel and service rating for promotion by taking advantage of the status of the head of the tax office having overall control over personnel affairs, budget, etc. of the tax office, and is disadvantageous to the Defendant.

However, in full view of various circumstances, including the defendant's age, sex, environment, health conditions, motive and background of the crime, means and method of the crime, and circumstances after the crime, etc., the sentence of the court below is deemed unfair because it is too unreasonable, considering the following circumstances: (a) the defendant has no record of criminal punishment; (b) the defendant has faithfully worked for 39 years or more as a public official; and (c) the defendant has been detained for at least two months as a result of the crime of the instant case; and (d) the defendant appears to have considerable difficulty in living of the above family when the period of detention has expired; and (e) other circumstances, including the defendant's age, sex, sex, environment, health conditions, motive and circumstance of the crime, means and method of the crime, and circumstances after the crime, etc.

Therefore, the defendant's improper argument of sentencing is justified, and the prosecutor's improper argument of sentencing is without merit.

3. As such, the defendant's appeal is with merit, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act and it is decided again as follows (the prosecutor's appeal is without merit, but the prosecutor's appeal is dismissed as long as the judgment of the court below is reversed due to the defendant's reason.