세무사법위반
All appeals by the Defendants are dismissed.
1. In light of the fact that the defendants confessions and reflects the summary of the grounds for appeal, that the defendant A is the first offender, that there is no penalty exceeding the fine, and that there is no record of the same kind of crime, etc., the sentence imposed by the court below (the defendant A: one year and four months of the suspension of execution, three years of the community service order, 120 hours of the community service order, and 2 years of the suspension of execution in August) is too unreasonable.
2. Taking into account the circumstances alleged by the Defendants, even though Defendant A did not have a tax accountant qualification, Defendant A actually provided tax agent services using the name of Defendant B from August 2010 to July 2013; Defendant B provided tax agent services using his name during the above period to Defendant A and received KRW 3 million per month for the said period; Defendant A was not provided with a tax agent license; Defendant B was not provided with a tax agent license for about 3 years; Defendant B was not provided with a benefit accrued from the name of a tax accountant; Defendant B was not provided with a name of a tax accountant; Defendant B was not provided with a benefit accrued from the name of a tax accountant; Defendant B was not provided with a benefit accrued from the name of a tax accountant; the purpose of granting a qualification as a tax accountant by the State and was seriously punished as impairing the general public’s trust; other Defendants’ character, conduct and environment; the background and outcome of each of the instant crimes; and the circumstances after committing the crimes and the sentencing conditions indicated in the records and pleadings after the crimes. Therefore, the aforementioned Defendants’ assertion is without merit.
3. In conclusion, the Defendants’ appeal is without merit, and all of the appeals are dismissed. It is so decided as per Disposition.