When the defendant does not pay the above fine.

The defendant is a tax official who has served in the division of Kimpo Tax Office C.

In September 2015, the defendant is expected to receive the case of E Transfer Income Tax in the Kimpo Tax Office.

The instant case was accepted upon request by the Defendant and received KRW 5 million from D on September 19, 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of suspects of D by each prosecution;

1. Statement made by the prosecution with regard to G;

1. Each investigation report ( acceptance of overlapping tax corruption in the case of transfer income tax under the jurisdiction of Kimpo-si, investigation report on the case of transfer income tax, attachment of report on investigation into the case of transfer income tax, attachment of copy of return on transfer income tax to H, specific amount of money transferred to H by G to H, analysis of transaction details of the accounts in the name of the IJ bank account in which the suspect acquired money from G, and application of statutes attached thereto

1. Relevant Article 129 of the Criminal Act concerning the crime, Article 129 of the Criminal Act concerning the selection of punishment, and Article 2 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes (Joint Imposition of Imprisonment and Fines as necessary);

1. Article 53, Article 55, Article 55, Article 55, Article 55, 5, 5, 5, and 6 of the Criminal Act (The following extenuating circumstances among the grounds for sentencing);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 62 (1) of the Criminal Act on the suspended execution (Article 62 (1) of the Criminal Act on the following grounds for sentencing);

1. The latter part of Article 134 of the Criminal Act;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. Scope of applicable sentences under law: Imprisonment for one month to two years, and a fine of 5 million won to 12.5 million won; and

2. Application of the sentencing guidelines [Types of Determination] Application of the Sentencing (Determination of Type] Class 1 (Determination of less than 10 million won) [Determination of the recommended territory] Basic Field of Acceptance of Bribery / [Scope of the recommended punishment] From April to one year [general sentencing person] where the degree of participation or the amount of actual profit is minor - Where the degree of participation or the amount of actual profit is minor - Where the duties are highly relevant [whether suspended sentence is suspended] Major factors: negative solicitation.