Defendant shall be punished by a fine of KRW 5,000,000.

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

Punishment of the crime

The defendant is a certified tax accountant.

On September 2014, the Defendant permitted the establishment of an office of "E-Tax Accounting" to receive KRW 2 million per month from D, a non-qualified tax agent business entity, and lent the name of tax qualification.

On the other hand, D appears to be a simple clerical error in the "2014".

9. From around October 2015 to around October 2015, tax agent services were rendered, using the Defendant’s name, such as value-added tax, corporate tax return, preparation of tax investigation statement, and bookkeeping agent services by (184 companies, including (1) C&E, (2) C&M, etc.

Accordingly, the defendant allowed another person to provide tax agent services using his name or trade name.

Summary of Evidence

1. Some of the statements made by the prosecution against the accused in the examination protocol of suspect;

1. Partial statement of witness D;

1. Protocol concerning the examination of suspects of D by the prosecution;

1. Application of investigation reports (verification as an agent for bookkeeping), one copy of the current status of bookkeeping fees of delegated companies in 2014-2015, investigation reports (a copy of the financial statements sealed by the defendant certified tax accountant), and F financial statements (i.e., January 26, 2015)-related Acts and subordinate statutes;

1. Relevant Article on criminal facts and Articles 22-2 subparagraph 1 and 12-3 of the Certified Tax Accountant Act on the Selection of Punishment.

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The limitation of qualification to allow only a person who has passed a test determined by the State regarding a certain occupation under Article 334(1) of the Criminal Procedure Act, or who has certain career experience, is a premise to ensure the high level of expertise, public nature, and ethics required for the occupation. As such, an expert recognized by the State is not merely seeking personal interests of the client based on monetary motive, but also has a high level of professional ethics and also has a duty to perform his/her job in harmony with the public interest.

In other words, "certified tax accountant".