A Imprisonment with prison labor for three years and fines for 40 million won, and Defendant B shall be punished by fines for 20 million won.

The Defendants are the defendants.

Defendant

A from February 2009 to February 201, a mid-term regional tax office Htax secretary investigation and tax investigation into a corporation as a public official of Grade VI belonging to the Central District Tax Office, and Defendant B is the representative director of J Co., Ltd. (hereinafter “J”).

1. Defendant A conducted an integrated investigation of corporate tax from August 30, 2010 to October 1, 201 by J located in the Nam-gu Incheon Metropolitan City, Nam-gu.

The Defendant received a request from J to the effect that he would impose tax less than corporate tax from the ordinary L of J, the representative director of J, while conducting a field investigation at the J, and received cash 20 million won as a reward in front of the J building's present official located in the Nam-gu Incheon Metropolitan City, Nam-gu around September 16, 2010.

On September 2010, the Defendant requested L to the effect that L will pay additional money in connection with the tax investigation at a restaurant in which it is difficult to know the trade name in the Gu Pyeongtaek-dong during the period of Ansan-si, which was before the J’s completion of the on-site investigation and the decision of the investigation, and received 20 million won in cash as the honorarium, along with a solicitation to request L to impose corporate tax less than corporate tax on B under the direction of the 'Tuyang-dong' entertainment tavern in the Sinyang-dong, the end of September 2010, which was around September 2010.

Accordingly, the defendant received a bribe in relation to the public official's duties after receiving a total of 40 million won.

2. Defendant B, who is a public official, in charge of the tax investigation of a company run by the Defendant through L at the same date, time, and place as described in the preceding paragraph, offered a bribe in relation to the official duties of the public official by making a solicitation as above, and granting a total of KRW 40 million as the honorarium.

Summary of Evidence

1. Defendant B’s legal statement

1. The defendant A's partial statement

1. Legal statement of witness L and M;

1. The witness B’s legal statement is defendant A.