[Defendant A] Defendant A shall be punished by imprisonment with prison labor for a year and a fine of 30 million won.

The above fine shall not be paid by the defendant.

Criminal facts

[Personal Relationship of the Defendants] Defendant A was appointed as a public official of Grade VII at the National Tax Service around 1995, and served in the Busan Local Tax Service G from February 20, 2014 to January 11, 2015; Defendant A was in charge of tax investigation at H from January 12, 2015 to February 28, 2016; Defendant B was promoted to an officer on March 1, 2016, and served in the Busan Local Tax Service J division at the Busan Local Tax Service’s National Tax Service on July 31, 2017, while serving in the Busan Local Tax Office on January 8, 2018, and was released from the position of the National Tax Service on February 5, 2018, Defendant B is a public official of the Seo-gu Busan Local Tax Service M& corporation (hereinafter “M”) and Defendant C is the actual operator of the Seo-gu Local Tax Service.

[Criminal facts]

1. Where the Defendant investigated the omission of sales from the company’s account in the course of the investigation into MM conducted from around December 5, 2014 to around November 21, 2014, the Defendant received cash of KRW 20,00,000 from C for continuous convenience of various kinds of tax-related affairs in the future, and received KRW 30,00,00 in total from around 60 to around 60,000, KRW 30,000 from around 20,000, KRW 200,000, KRW 30,000 from around 60,000, KRW 30,000 from around 20,000, KRW 10,000 from around 0,000, KRW 30,000 from around 20,000 as indicated in the attached Table of Crimes (1), and received KRW 4,250,000 from the Defendant’s father, 200,000.

Accordingly, the defendant gives a bribe to public officials in relation to their duties.