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(영문) 수원지방법원 안산지원 2017.01.12 2016고단3932

세무사법위반

Text

Defendants shall be punished by imprisonment for six months.

However, each of the above defendants is against the defendants for one year from the date this judgment became final and conclusive.

Reasons

Punishment of the crime

Defendant

B was registered at the Korean Tax Accountants Association as a certified tax accountant operating the “B Tax Accounting Office” in D 403 from October 2014 to February 2016. Defendant A is a person who actually operated the said “B Tax Accounting Office.”

No certified tax accountant shall allow any third person to use his/her name or trade name as a tax agent, nor lend his/her qualification certificate or registration certificate to any third person, and may act as a tax agent other than a person who has registered as a certified tax accountant.

Nevertheless, at the end of September, 2014, Defendant A advertised job offers to Defendant B, who reported the above advertisement to the public and reported the above advertisement, and Defendant B accepted it, and Defendant B entered into a business agreement on the condition that Defendant B would receive an amount equivalent to 500,000 won per month from Defendant A, who did not have a certificate of tax accountant, from the “B Tax Accounting Office” at around October 15 of the same year, instead of allowing Defendant B, who did not have a certificate of qualification, to act as an agent in the name of Defendant B, instead of allowing Defendant B to act as an agent in the name of Defendant B.

Accordingly, Defendant A acting as a tax agent in the “B Tax Accounting Office” in October 2014, and received the tax representation fee of KRW 2,508,000 from the above companies around the 27th day of the same month from around February 29, 2016, from around 131 times in total, as shown in the list of crimes in the attached Table, from around February 29, 2016.

Accordingly, the defendant B allows another person to use the name or trade name of the defendant and the defendant A to act as a tax agent.