The defendant shall be liable to the applicant for damage KRW 15,464,320, and compensation.

[criminal records] The Defendant was sentenced to imprisonment with prison labor for a violation of the Punishment of Tax Offenses Act at the Goyang Branch of the Jung-gu District Court on October 26, 2017, and the judgment became final and conclusive on November 3 of the same year, and is currently in the period of suspension of execution. On June 14, 2018, the Defendant was sentenced to two years of imprisonment with prison labor at the Seoul Central District Court for fraud and is currently pending in the appellate trial.

[2] From July 1, 201 to November 30, 2017, the Defendant, working as a secretary at the AJ Tax Accounting Office located in Gangnam-gu Seoul, Seoul and from December 1, 201 to July 30, 2017, in the AJ Tax Accounting Office located in Seoul (hereinafter referred to as Seoul) and from March 1, 2018 to July 30, 2018, by misrepresenting the tax accountant to receive money as a proxy for taxation from victims.

On December 28, 2016, the Defendant presented the victim AC’s certificate of certified tax accountant in the name of the Minister of Finance and Economy with respect to the Defendant who forged the above C accounting corporation’s office, and said, “C accounting corporation has served as a certified tax accountant, who will act as a tax accountant.”

However, the defendant was not a tax accountant, and there was no intention or ability to act as a tax agent even if he received money from the victim.

Accordingly, the Defendant: (a) by deceiving the victim as above; (b) received 88,000 won from the victim as a captain fee from the victim; (c) and (d) received a total of KRW 141 times from the time to March 19, 2018, a total of KRW 107,458,123 from the victims under the same manner as written in the list of crimes in the attached Form.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made to AC by the police (electronic summary);

1. Complaint;

1. The inquiry into the business registration certificate, the details of each transaction, the inquiry into the past transaction details, and the application of the Acts and subordinate statutes regarding forged certified tax accountants' licenses;

1. Article 347 (1) of the Criminal Act applicable to the facts constituting an offense (to be comprehensively covered by each victim);

1. The former part of Article 37 of the Criminal Code of Aggravation of Concurrent Crimes;