A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

No tax agent shall act as a tax agent without being qualified as a certified tax accountant.

On June 7, 2013, when the defendant was engaged in sales agency business, such as a certified tax accountant, officetel, etc., on June 7, 2013, the defendant received a request from the defendant in Seocho-gu Seoul, Seocho-gu, Seoul to allow the return of value added taxes from D, and received 100,000 won as a fee by proxy for the application for registration of D and the return of value added taxes on behalf of D, and received 10,000 won as a fee for the return of value added taxes from 205 persons from that time to July 3, 2017 as shown in the annexed crime list, and received a total of 22,930,000 won as a fee.

Summary of Evidence

1. Statement by the defendant in court;

1. A vindication of E preparation;

1. A copy of bankbooks paid for fees for tax counseling;

1. Application of Acts and subordinate statutes to report on investigation (to hear and report statements of tax offices, employees and suspects);

1. Relevant Article of the Act concerning facts constituting an offense and Article 22 (1) 1 of the Tax Law (comprehensive imprisonment with labor);

1. The period for which the defendant acting as a tax agent for the reason of sentencing of Article 62(1) of the Criminal Act Article 62(1) of the suspended sentence is long, and there are many profits that the defendant acquired.

On the other hand, the defendant shows the attitude of reflecting the crime of this case, and it is an initial crime with no record of crime.

Other conditions of sentencing, such as the defendant's age, sex, family relations, records of crimes, the circumstances of this case, and the future progress, shall be determined in the same manner as the order.