A Imprisonment with prison labor for ten months, for defendant B and C, for six months.

However, from the date this judgment became final and conclusive, Defendant.

Defendant

A is a person working as a director of a tax accountant office, and the defendant C and B are respective certified tax accountants.

1. Defendant A

A. The Defendant agreed with C to provide tax agent services using the name of C certified tax accountant in the name of C under the condition that C pays the office lease deposit amount of KRW 10 million, KRW 10 million per month, KRW 770,000,000 per month, and KRW 100-150,000,000 for office operating expenses.

Notwithstanding the fact that the Defendant did not have a qualification as a tax accountant, the Defendant provided tax agent services, such as (i) on behalf of 61 companies, (ii) on behalf of 61 companies, (iii) on reporting of value-added tax, and (iv) reporting of corporate tax, in accordance with the aforementioned agreement, at the CTax Accountants Office located in the Seoul East-gu Incheon Metropolitan City Financial Accounting Office (FF building 391) from early October 2008 to July 30, 2009.

B. The Defendant agreed with B to provide tax agent services using the name of B certified tax accountant in the name of B, on condition that B shall pay 10 million won for office lease deposit, 1 million won for each month for name lending, 550,000 won for rent, and 1.5 million won for office operation expenses.

Notwithstanding the fact that the Defendant did not have a qualification as a certified tax accountant, the Defendant provided tax agent services, such as filing 59 companies tax transfer agent services, filing of value-added tax return, and filing of corporate tax return, at the H certified tax accountant office located on the 3rd G in Nam-gu Incheon Metropolitan City from August 1, 2009 to October 2, 2012, as shown in the list of crimes (2) of the attached Table, such as Sungsan Comprehensive Construction (Co., Ltd.).

2. Although Defendant C was not allowed a tax accountant to provide tax agent services using his name or trade name using his name or trade name, Defendant C provided tax agent services by using the name and trade name of the Defendant at the above C Accounting Office from October 2008 to July 30, 2009 on condition that he would receive KRW 1,000,000 per month from the above C Accounting Office as the fees for the use of name lending, etc. < Amended by Act No. 8853, Oct. 1, 2008>

3. The defendant.