A Imprisonment for 10 months, Defendant B and C shall be punished by a fine of 2,00,000 won.

However, as to Defendant A, the same shall apply.

Defendant

A is the head of the Jtax Accounting Office in Boan City from March 1, 2004 to June 30, 201, and the person who has worked as the head of the Ltax Accounting Office in Boan City from July 1, 201 to Boan City respectively.

Defendant

B from August 1996 to the date of JP Accounting Office, and from July 1, 201, Defendant C has served as a certified tax accountant in the LP Accounting Office from July 1, 201 to the date.

1. Defendant A

A. (1) Notwithstanding the absence of a tax accountant’s qualification at the Jtax-free Accounting Office, the Defendant was delegated with a tax agent’s duty to report capital gains tax on the volume of 1266 square meters, etc. sold from N in the name of the Jtax-free Accounting Office in the name of the third floor of the MM building on May 2010, and the said N received a tax agent’s duty to report capital gains tax on the volume of 1266 square meters, etc. from N in the name of the YM building, and received KRW 35 million as a substitute payment for capital gains tax, and received KRW 37 million as a substitute payment for capital gains tax from the said N, and then independently conducted tax agent’s duty to prepare and submit a tax base return, etc. of capital gains tax from the YY to the head of the tax office Chungcheongnam-gu

In addition, the Defendant provided tax agent services, such as filing a transfer income tax report, on a total of 210 occasions between September 5, 2008 and June 30, 201, as shown in attached Table 1.

(2) Notwithstanding the absence of a tax accountant’s license, the Defendant of a non-qualified tax agent in the Ltax-related accounting office was delegated with a tax agent’s business of reporting capital gains tax on the area of 218 square meters, etc. from R at the Ltax-related accounting office located on the third floor of Q building in Bosi-si around September 2012, and received 20 million won as a commission fee, and received 20 million won from the director of the tax office of Chungcheongnam Nam-gu without the direction and supervision of C, a certified tax accountant of the said tax-related accounting office.