When the defendant does not pay the above fine, 100,000 won.

The defendant is a certified tax accountant.

On May 19, 2017, the Defendant told the victim E, who had been acting as a tax agent at the office of “A Certified Tax Accountants” in the Defendant’s management “A Tax Accountants Office,” which was located D and 404, to transfer KRW 100 million to the advance payment price of the transfer income tax on two parcels of real estate, other than F, when the victim E sells it.

However, at the time, the Defendant did not think of the victim’s transfer income tax to the victim, but was thought to preferentially cover his personal debt, office operating expenses, etc. from around KRW 500,000 to KRW 50,00,00. In light of the above debt content of the Defendant, the Defendant could not pay the said money to the victim for the said tax payment.

The defendant deceivings the victim as above and acquired 100 million won through a new bank account (Account Number: G) in the name of the defendant on the same day under the pretext of advance payment of income tax on the transfer of the above real estate from the victim.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution (one time, replacement of the accused);

1. Statement made by the police for E;

1. A copy of a receipt for payment of local income tax, a standard return on capital gains tax, and a statement of payment;

1. A copy of an inquiry into details of transactions, a certificate of debts, and a reply to a request for cooperation in investigation;

1. Application of Acts and subordinate statutes concerning written complaints and suspect letters;

1. Article 347 of the Criminal Act applicable to the crime, Article 347 (1) of the Criminal Act, the selection of fines, and the selection of fines;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The criminal defendant's crime of sentencing under Article 334 (1) of the Criminal Procedure Act of the Provisional Payment Order is that the defendant deceivings the victim as if he will pay advance payment of transfer income tax, and the amount of damage reaches a considerable amount, and the nature of the crime is very high in light of the form of conduct using his status as a tax specialist for the crime.

In addition to the money paid directly to the defendant, the victim.