The application for compensation of this case is dismissed.

The defendant is a certified tax accountant who was affiliated with the J Certified Tax Accountants Office in Songpa-gu Seoul, and the victims are shareholders of the company who entrusted the bookkeeping to the J Certified Tax Accountants Office.

1. On January 2017, the Defendant committed fraud against the Victim K in Songpa-gu, Songpa-gu, Seoul, had a lot of gift tax on the victim’s transfer of the Plaintiff’s “M shares, Co., Ltd., Ltd. under the name ofpner andp’s children.”

N.N. After remitting KRW 170 million to N’s account, N.C. re-transfer from N’s account to the internal account.

The money is kept in several months, and if the money is returned to thener as if it was the transaction, not the gift, it can be seen as being the gift.

The money will be lent by means of marriage funds.

“A false representation was made.”

However, there was a plan to receive money from the injured party to use the defendant's existing debt repayment or personal stock investment for the purpose of personal stock investment. At the time, the defendant had no intention or ability to return money to the injured party as stipulated in the agreement, because the defendant had already suffered a loss of KRW 150 million with stock investment and the loss has been continuously increased.

On January 25, 2017, the Defendant received from the injured party a remittance of KRW 170,000,000 as the fund for the most valuable trading of shares.

Accordingly, the defendant was given property by deceiving the victim.

2. On August 2017, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) against the victim E at the P office of the company located in Songpa-gu Seoul Franman, Songpa-gu, Seoul, and the victim’s fraud to D, a fraud of the victim, “If the victim’s P shares of the E Chairperson are unlisted stocks, the inheritance tax is often levied, and if the shares are succeeded to, the shares were traded,

If the share purchase price and consulting cost are forwarded, the appearance will be returned after the purchase and sale of shares is made.

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