The defendant's appeal is dismissed.

Of the facts stated in the judgment below, the defendant was paid KRW 80 million as a fee for the application for the deferment of collection of transfer income tax from the injured party, and the above amount was not paid as a fee for the reduction or exemption of transfer income tax imposed on the injured party under the pretext of soliciting the employees of the high-yang tax offices as stated in this part of the facts charged. However, the judgment of the court below convicting the defendant of this part of the facts charged, which affected the conclusion of the judgment, is erroneous.

The punishment sentenced by the court below to the defendant (one year and two months of imprisonment, additional collection of 40 million won) is too unreasonable.

Judgment

In the following circumstances acknowledged by the evidence duly adopted and investigated by the lower court, i.e., (i) the victim K paid a sum of KRW 80 million to the Defendant, stating that “the Defendant would have to reduce the transfer income tax without the mold by requesting the public officials in charge of the higher tax offices at the time of the instant case; (ii) the Defendant would have been given a reduction of or exemption from transfer income tax because he knows the V in charge of the transfer income tax at the higher tax offices”; and (iii) “the Defendant would have to pay money as soon as he would have to use the expenses for the annual closing of the year.”

“The victim’s statement is specific and consistent to the extent that it is impossible to make a statement unless the victim’s statement was directly experienced, and the circumstances leading to the statement are natural, and there are no circumstances that make the statement false, so that it can be trusted. ② The Defendant himself, as of December 14, 2012, entered the bank account number in the upper end of the Defendant’s name and entered the bank account number in the lower end, and at the bottom, the amount “50 million won per day,” and the above amount is fee for correcting and re-reporting the return of income tax.