2019 Highest 2019 Fraudulent

2019 Highest 3684 (Joints)

2019 Highest 5374(Joints)

2019 Highest 5410 (Joints)

20 Highest 590(Joints)

Oral affairs (family name), 59-years, male, and written authors;

Residential Ulsan

Reference domicile

Jinho (prosecution) and Kim Young-young (Public trial)

Attorney Kim Kim

April 9, 2020

Defendant B shall be punished by imprisonment for eight months for each of the crimes listed in Articles 2019, 2019, 3684, 2019, 5374, 2019, 5374, 2019, 2019, 5410, 2020, 2020, 5410, and 590, 2019, 2019, 5410, 2019, 5410, 2020, and 201, 2019, 5410, and 5374, each of the crimes listed in paragraphs (1) and (3), respectively.

Criminal history of crime guest crime

Defendant was sentenced to three years of probation at the Ulsan District Court on January 17, 2018 for fraud, and the judgment became final and conclusive on January 25, 2018, and is still under the period of probation, and two years of probation was sentenced to imprisonment for the same crime at the same court on May 9, 2019, and the above judgment became final and conclusive on May 17, 2019 and conclusive on May 17, 2019.

[Attachment 2019 Highest 2019]

On September 2017, the defendant issued a false statement on the victim's donation (tentative name) to the victim's transfer (tentative name) at an openter located in Ulsan-gu, Ulsan-gu, U.S. and said that he is a certified public accountant, and that "I would like to fully take responsibility for and resolve the issue of gift tax on real estate that is scheduled to receive a gift from the transfer of money to the victim."

However, at the time of fact, the defendant was not a certified public accountant, and even if he received money from the victim, he was thought to be used for the defendant's living expenses and the repayment of debts, etc., and had no ability to dispose of the victim's gift tax. Nevertheless, the defendant deceivings the victim, such as the defendant Eul, and thereby deceivings the victim as above, the defendant acquired the amount of KRW 30 million from the victim's agricultural bank account in his name (35215073***) on September 26, 2017, and acquired the amount of KRW 20 million from the same account on September 29, 2017.

Defendant 3684, on August 2018, 2018, concluded that “In front of the salary building located in a terminal restaurant located in Ulsan-gu, Ulsan-gu, Seoul-dong, Ulsan-gu, the victim was unable to pay transfer income tax, and the victim’s property was seized.” The victim was aware of the fact that the victim’s property was seized, “I are certified public accountants of the internal accounting corporation, and I would like to reduce the amount of transfer income tax imposed to half. I would like to request necessary expenses.”

However, at the time of fact, the defendant did not work in the Ansan Accounting Corporation because he was disqualified as a certified public accountant, and he thought that the victim received money and used it for personal purposes, such as living expenses and repayment of debts, so even if he received money from the victim, he did not have the ability to reduce capital gains tax by half.

Defendant, as seen above, was informed by the victim of the above injury of KRW 8,050,00 in total on seven occasions from September 10, 2018, as shown in the list of crimes, from that time to that time, the victim was accused of such deception, and was delivered by the victim of such deception of KRW 5374.

1. Ulsan District Court Decision - On December 12, 2017, the Defendant related to the transfer income tax on land - The name named as “Ban Accounting Corporation’s tax accounting corporation’s accounting corporation’s tax accounting corporation’s accounting corporation’s accounting corporation’s tax accounting corporation’s accounting corporation’s tax accounting corporation’s accounting corporation’s accounting corporation’s accounting corporation’s accounting corporation’s accounting corporation’s tax director’s office at the Ulsan District Tax Association’s office located in Ulsan District, Ulsan District. As there are many people in the tax office, the Defendant would not make any request from the tax office for the return of the transfer income tax. If the Defendant filed a tax return on the land of Ulsan District, Ulsan District, Ulsan District, which was sold by the Party, with normal return of the tax on the land of the Party, the amount of tax would reach KRW 80 million, but the amount of tax would be KRW 25 million. The intent was to make a false statement to the effect that “Ban District is remitted.”

However, at the time of fact, the Defendant was not a tax accountant, and there was no intent or ability to reduce or exempt the transfer income tax of the victim even if he received money from the victim, from the victim. The Defendant was urged by the victim as above, and then transferred KRW 25 million, including KRW 10 million, around December 11, 2017, and KRW 15 million, around December 27, 2017, to the Defendant’s bank account in the name of the Defendant, as well as KRW 25 million, including KRW 15 million, from the victim.

2. On March 15, 2018, the Defendant was false to the effect that, at the place indicated in the foregoing paragraph 1, the victim Kim Jong-gun, Ulsan-gun, Ulsan-gun, the Defendant would not make a transfer income tax on the land of Ulsan-gun, Ulsan-gun, which the victim sold to the victim.

However, at the time of fact, the Defendant was not a tax accountant at the time of receiving money from the victim, and there was no intent or ability to reduce or exempt the transfer income tax by the victim even if he received money from the victim. The Defendant was urged by the victim as above, and then transferred KRW 20 million, including KRW 15 million around March 16, 2018 and KRW 5 million from the victim to the Agricultural Bank account in the name of the Defendant, as well as KRW 20 million around March 30, 2018.

"2019 Highest 5410 "

1. The Defendant, with respect to the victim’s snow reporting (tentative name), was aware of the victim through a holiday around 2014, and around 201, the Defendant introduced the victim to a certified public accountant who works in the Banan Accounting Corporation even though he/she was not qualified as a certified public accountant, even though he/she was revoked as a certified public accountant.

Around January 2017, Defendant made a false statement to the effect that “The Defendant sent the tesen and document expenses to help the victim report on the tax related to the business, which was operated by telephone at a place where the location is unknown.”

However, the Defendant, at the time, did not have a certificate of qualification as a certified public accountant or a certified tax accountant, and did not have been working in the Banan Tax Accounting Corporation, and the amount received from the victim was intended to be used for personal living expenses, etc., so even if the amount was given from the victim, the Defendant did not have any intent or ability to deal with the tax-related business as agreed. The Defendant was transferred KRW 489,255 from the victim to the agricultural bank account in the name of the Defendant’s son on the same day as the Defendant’s son’s tax collection tax, etc. for the tax treatment expenses, such as the source collection tax, etc. from the date of transfer. Furthermore, the Defendant was transferred from the victim nine times as described in the attached Table of Crimes (1) to November 9, 2018, respectively.

As a result, Defendant was given property by deceiving the victim.

2. On May 17, 2019, Defendant 2 made a false statement to the effect that: (a) the victim was a certified public accountant working at the original house located in the Ulsan-gu Industrial tower; (b) the victim was a certified public accountant working at the victim’s tax accounting corporation; and (c) the victim sent the money to the maximum amount of the tax to reduce the tax.

However, the Defendant did not have a certificate of qualification as a certified public accountant, certified tax accountant, etc. at the time, and did not work in the tax accounting corporation, and the amount received from the victim was intended to be used for personal living expenses, etc., and thus, the Defendant did not have any intent or ability to deal with the tax-related business as agreed even if it was given money from the victim. The Defendant was remitted from the victim to the agricultural bank account in the name of the Defendant’s children on the same day, as the disposal cost of the tax-related business.

In addition, from that time to May 29, 2019, the Defendant was released from the victim for a total of KRW 10,996,800, respectively, on four occasions, as shown in the attached list of crimes (2).

Accordingly, the defendant was delivered the goods by deceiving the victim.

3. The Defendant, with respect to the victim Lee Dong-dong (a name), was aware of the victim through a warning around 2016, and around 201, the Plaintiff introduced the victim as his/her incumbent certified tax accountant even though he/she did not hold any further tax-related qualification, even though his/her qualification was revoked.

On January 24, 2019, the Defendant made a false statement to the effect that “The Defendant shall vicariously report the value added tax and global income tax related to the meat restaurant operated by telephone at a place where the location is unknown, and send the test fee to the Defendant who will identify and deal with tax-related issues.”

However, the defendant did not have a certificate of qualification as a certified public accountant or a certified tax accountant at the time, and the amount received from the victim was intended to use it for personal living expenses, etc., so even if he received money from the victim, he did not have the ability to deal with the tax-related business as promised.

Defendant was transferred KRW 200,000 to the Agricultural Cooperative Account in the name of the Defendant on the same day from the victim.

In addition, from that to July 18, 2019, the Defendant was deprived of the victim, such as the list of crimes (3) as shown in the attached Table (1,753,000 won, and was remitted from the victim seven times in total.

Accordingly, the defendant was delivered property by deceiving the victim.

around October 2017, Defendant 2020, 590, despite having knowledge of the fact that he/she was trying to receive gift tax from his/her mother-do, Ulsan-do, Ulsan-do, Ulsan-do to receive a gift tax, Defendant 2 was entitled to reduction or exemption of gift tax by means of loan of 100 million won as collateral to the instant real estate in his/her mother’s name while introducing the instant real estate to a certified public accountant. However, the victim was subject to a request for resolution of the problem of gift tax, and around May 2018, the victim should use 50 million won out of the 100 million won loaned in his/her mother’s name. If the mother were to receive a gift tax from his/her mother to receive a gift tax, he/she would return the said real estate to the account under his/her mother’s name.

However, in fact, the Defendant was not a certified public accountant, and he was thought to use the money for his own living expenses and personal debt repayment, etc., and there was no intention or ability to reduce the victim's gift tax and return the victim's KRW 50 million. The Defendant, by deceiving the victim as such, was remitted to the agricultural bank account in the name of the Defendant's son (Account Number: 352-150-739-*) on June 14, 2018 from the victim.

Summary of Evidence

2019 Highest 2019

1. The legal statement of the defendant

1. Examination protocol on the accused by the prosecution;

1. The suspect interrogation protocol (including the statement of provisional donation) prepared by the police against the defendant;

1. Statement of this donation (tentative name) made by the police;

1. A complaint, an internal accounting corporation, and a certificate of confirmation of details of transactions, and a receipt;

1. Investigation reports ( telephone communications of inside accounting corporations);

【2019 Highest 3684

1. The legal statement of the defendant

1. Statement of statement by the police to the Do (a name).

1. Complaints, certificates of transaction confirmation, copies of tax payment receipt, internal accounting corporation's name cards, Nowon-gu's preparation set forth in the complainants, details of account transactions in the name of the complainants, and results of confirmation of credit information;

[Attachment 2019 Highest 5374]

1. The legal statement of the defendant

1. Police suspect interrogation protocol regarding the defendant;

1. Statement of the police on the Kim (tentative name)'s tax;

1. Complaints, detailed statements of deposit transactions, suspect's name cards and photographs;

"2019 Highest 5410 "

1. The legal statement of the defendant

1. Examination protocol on the accused by the prosecution;

1. Police suspect interrogation protocol regarding the defendant;

1. The statement by the police on the commencement of gambling (tentative name), Kim--, Lee (tentative name), Lee (tentative name), and the statement by the police on the statement; 1. Each complaint, statement of trading, name tag, deposit slip, statement of withdrawal trading, statement of tax payment, tax payment certificate, credit information provider, value-added tax return, receipt, name tag, photo, account transaction details, guidance to submit global income tax piracy data, details of text messages, and text messages prior to the withdrawal of text messages;

1. Investigative reports (in cases of telephone conversations at a friendly tax accounting office, telephone conversations, and in cases of telephone conversations at a victim's tax accounting office, file files for submitting victims' snow declarations);

" 2020 Highest 590

1. Legal statement of the witness 0 permanent state;

1. Examination protocol on the accused by the prosecution;

1. Examination protocol of the police suspect against the defendant (including the statement of 0 permanent ones);

1. Statement of the police officer concerning the permanent state;

1. The complaint, a copy of the suspect's name cards, a transfer certificate, a detailed statement of deposit transactions, and three previous records in the judgment;

1. References to inquiries, such as criminal history, investigation reports (verification of criminal records of the same kind and of the same method of law of the accused), application of court rulings;

1. Relevant provisions concerning criminal facts;

Article 347 (1) of the Criminal Code, Selection of Imprisonment

1. Handling concurrent crimes;

The latter part of Article 37 and Article 39 (1) of each Criminal Code (each of the crimes of fraud as stated in the judgment below, and each of the crimes of paragraph (1) of the 2019 Highest 2019 Highest 2019 Highest 2019 Highest 5374 Cases)

1. Aggravation of concurrent crimes;

The former part of Article 37, Article 38(1)2, Article 50 of the Criminal Act (trade between the crimes referred to in the main sentence of Article 50 of the former part of Article 37, Article 38(1)2, Article 50 of the former part of Article 38(1)2, Article 50 of the Criminal Act (trade between the crimes referred to in the main sentence of Article 2019, Article 2019, the second sentence of Article 2019, the second sentence of Article 5374, the second sentence of Article 2019, the second sentence of Article 5374, the second sentence of Article 2019, the second sentence of Article 5410, the second sentence of Article 5410, the second sentence of Article 2

[Judgment of fraud against Defendant 10, 200,000 won from 0,000,000 won. However, the victim’s 0% stated consistently at this court and investigative agency that Defendant 50,000 won was paid the above amount to Defendant for the purpose of handling this tax, and in light of the testimony and statement in this court, it is highly reliable. The loan certificate issued to Defendant 1 was written and delivered to the victim by Defendant 1. It appears that the loan certificate issued to Defendant 2 was written and delivered to the victim. According to the Defendant’s statement at the investigative agency, it is difficult to find that the victim agreed not to pay interest on the loan money by oral means of 00,000 won, with the victim’s ability to use the loan and 00,000 won, and it is difficult to find that the victim paid it to Defendant 5,000,000 won in consideration of the nature of the above loan and 0,000 won, which was given by Defendant 5,000 won.

The reason for sentencing is that Defendant has been punished several times including imprisonment for a crime. Moreover, even after a long time has passed since his/her qualification as an authorized accountant was revoked due to an act of a crime, Defendant assumes a false public accountant belonging to an accounting firm repeatedly, and made a false statement to the effect that he/she would settle taxes, and received large amounts of money from many victims under the pretext of expenses or fees.

In particular, even while the Defendant was under investigation or trial due to a similar method of fraud, the crime was committed on January 25, 2018, and all of the crimes committed after January 25, 2018 during the suspension of execution due to the crime of this case was committed during the period of the crime of this case. The victim’s attempted to commit a part of the amount of damage, the victim’s attempted to be paid for most of the amount of damage, and the victim’s 0 districts were repaid for part of the amount of damage, but the victim’s 0 districts still did not recover from the amount of the loan. In return, the legal disposition of tax was taken into account and the liability of some victims was taken over, and the health status of the Defendant is not good, and three imprisonment with prison labor should be sentenced to the Defendant as ordered, taking into account the degree of deception and intent and the scale of damage.

Judges Kim Yong-hee

* Attached Form 1.

1) On January 17, 2018, the Defendant was sentenced to a suspended sentence of one-year imprisonment for fraud at the Ulsan District Court for a period of three years, and became final and conclusive January 25, 2018.

There is division (Supreme Court Decision 1 1) and the same court is sentenced to a suspended sentence of two years for eight months of imprisonment for the same crime in the same court.

17.A final and conclusive criminal record (two final and conclusive judgments).

1. Facts of crimes before a final and conclusive judgment No. 1 becomes final and conclusive: The facts of crimes of the final and conclusive judgment and the second final judgment and the crimes of concurrent crimes under the latter part of Article 37 of the Criminal

section 3.2.

2. Facts prior to the final and conclusive judgment after the final and conclusive judgment No. 1 becomes final and conclusive: The facts constituting the crime of the final and conclusive judgment No. 2 shall be the date the final and conclusive judgment

Since the facts constituting the crime and the facts constituting the second final judgment cannot be pronounced at the same time, in the case where the facts constituting the crime in this part and the second final judgment cannot be pronounced.

(See Supreme Court Decision 2014Do469 Decided March 27, 2014)

3. Criminal facts after a judgment becomes final and conclusive: The punishment shall be imposed separately from the criminal facts before the judgment of final and conclusive judgment of final and conclusive (the above-mentioned Act).

See the original judgment).