A Imprisonment of one year and a fine of 20,000,000 won, Defendant B’s imprisonment of one year and six months and a fine of 18,00,000 won.

[Basic Facts] From March 2010 to February 201, Defendant A was in charge of collecting delinquent local taxes while working as I tax and head of the tax administration team from February 201 to February 201. From February 2011 to February 2013, Defendant A was in charge of performing the duties of collecting delinquent local taxes and performing the duties of collecting delinquent local taxes. From February 2013 to February 2013, Defendant A is a public official in charge of the duties of imposing and collecting local taxes, such as tax administration, overall control, collection of delinquent local taxes, seizure of delinquent vehicles, and public sale of seized vehicles.

Defendant

B, from July 200 to March 12, 2005, in charge of public sale of delinquent vehicles, from March 2000 to March 12, 2005, B was in charge of public sale of delinquent vehicles while serving with the J-gu Office, from March 2003 to November 2003, the space was in charge of public sale of delinquent vehicles while serving with the K viewing service while serving with the K viewing Service. From March 2006 to August 201, B performed the duties related to registration at the vehicle registration office. A tax official in charge of local tax imposition and collection, such as non-tax revenue, delinquent taxes, and duties related to local income tax, shall be a tax official in charge of local tax imposition and collection.

Defendant

C The representative director of L, a corporation established for the purpose of the Internet service business, etc., carries on the business of obtaining income as a disposition fee for arrears while vicariously carrying on the business of public sale of seized vehicles by local governments, such as I and K through the Internet, and the representative director of M, a corporation established for the purpose of new automobile, transfer, cancellation registration agency, etc., is a person who carries on the business of obtaining income, such as fees, by concluding an agreement with financial companies, such as K, etc., and one who carries on the business of creating and cancelling

【Criminal Facts】

1. Defendant A, in the vicinity of N around August 13, 2010, provides the Internet auction service for vehicles in arrears in local taxes by L representative director C from L representative director C.