The part against the Defendants is reversed.

Defendants shall be punished by a fine of KRW 10 million.

2. The crime of this case requires strict punishment in that the Defendants, through the name lending of each certified tax accountant, allowed a tax agent agent service agent service to be performed by a non-certified tax accountant A; the State, granted a qualification as a certified tax accountant, and the intent of ensuring fair and lawful tax service handling; however, the Defendants are deeply divided and against the public trust; the Defendants did not have any record of punishment for the same kind of crime; and the motive and circumstances leading up to the crime of this case; the Defendants’ motive and circumstances leading up to the crime of this case; the size of the profits gained by the Defendants; the age, character, and environment of the Defendants; and the sentencing conditions indicated in the records are considered as inappropriate.

3. As such, the part of the judgment below against the Defendants is reversed pursuant to Article 364(6) of the Criminal Procedure Act as the defendants' appeal is with merit, and it is again decided as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are the same as the corresponding columns of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article of facts constituting an offense and Articles 22-2 subparagraph 1 and 12-3 of the Certified Tax Accountant Act for the selection of punishment;

1. Articles 70 and 69 (2) of the Criminal Act for detention in a workhouse;

1. Article 334 (1) of the Criminal Procedure Act, each of the provisional payment orders;