If the defendant does not pay the above fine, KRW 100,000.

On January 30, 2008, the Defendant was sentenced to a suspended sentence of three years for a violation of the Act on Promotion of Information and Communications Network Utilization and Information Protection, Etc. (Defamation), etc. at the Seoul Central District Court on May 27, 2010, and the said judgment became final and conclusive on May 27, 2010, and the registration of a certified tax accountant was revoked by the CA around June 7, 2010, and the registration of a certified tax accountant was restricted until May 26, 2014.

1. If a person qualified as a certified tax accountant intends to commence tax representation after passing a qualifying examination for certified tax accountant by proxy for unregistered certified tax accountants in tax affairs, he/she shall register in the register of certified tax accountants kept in the Ministry of Finance and Economy;

Nevertheless, on June 22, 2010, the Defendant did not register a tax accountant, and the Defendant opened a second floor office in Seocho-gu Seoul Metropolitan Government Office located in the second floor of the Seocho-gu Seoul Metropolitan Government Office where the said branch office was operated as an individual tax accountant before the registration of the said branch office was revoked, and the Defendant bears the expenses for the registration of the establishment of the said branch office, such as capital, registration tax, etc. necessary for the said branch office at the time of the establishment of the said branch office at the time of the said establishment of the said branch office, and takes office as an adviser of the said branch office on the same day, to lend the registration name of the certified tax accountant belonging to the post office of the said branch office of the D tax accounting corporation

E, etc. continuing to serve as an employee of the said branch office of the said post office, and the defendant is used to receive a fee for a tax return agency on July 20, 2010 by using a log number and a land, etc. under the name of a tax accountant A, which he/she used as a personal certified tax accountant in performing a tax agent's proxy as a proxy for a tax return, etc., and upon receiving a request from F of a certified tax accountant F for a tax accountant's proxy for a tax bookkeeping on July 20, 2010, he/she is paid KRW 1.50,000 as a bookkeeping fee on July 20, 201. On October 26, 2010, he/she received a request from G for a tax accountant's agent for a tax return agency and received KRW 200,000 as a fee, and around May 20,