2016Gohap 1061 Acquisition of third-party brain

A

Park Ho-ho (prosecutions) and court scam (public trial)

Law Firm B

C. Attorney C.

January 19, 2017

Defendant shall be punished by a fine of KRW 20,000,000.

When the defendant fails to pay the above fine, the defendant shall be confined in a workhouse for the period converted into one day.

25,000,000 won shall be additionally collected from the defendant.

Criminal facts

The Defendant served as a tax accountant who served as a tax official in the National Tax Service Investigation Bureau, etc. from July 2006 to August 2012 as a leader of the D Tax Group D (LLC) tax group.

On December 2010, the Defendant stated that “A Co., Ltd. (Merger to FF Co., Ltd. on December 2012) was subject to the audit by the National Tax Service, and entered into a tax consulting contract with D, and that “A financial director of the above company should be able to serve as a senior executive such as the head of the National Tax Service and the Director General of the Investigation and Inspection Bureau, which requires 25 million won in cash.”

On February 2011, the Defendant received KRW 25 million in cash from H offices located in the Dongjak-gu Seoul Metropolitan Government I building under the pretext that H deliver it to the National Tax Service in return for convenience in tax investigation.

As a result, the Defendant received KRW 25 million with the knowledge that it was intended to offer the offer of a bribe.

Summary of Evidence

1. Defendant's legal statement;

1. The prosecutor's statement concerning H;

1. Each investigation report and attached documents (Evidence Nos. 1-14, 16-19)

Application of Statutes

1. Article relevant to the facts constituting an offense and the selection of punishment;

Articles 133(2) and (1) and 129(1) of the Criminal Act (Selection of Fine)

1. Invitation of a workhouse;

Articles 70 and 69(2) of the Criminal Act

1. Additional collection:

The latter part of Article 134 of the Criminal Act

Reasons for sentencing

1. Non-application of the sentencing criteria: The sentencing criteria shall not apply as the person selects a fine;

2. Determination of sentence: Determination of sentence of a fine of KRW 20 million, taking into account the following circumstances, and taking into account various factors of sentencing as indicated in the arguments in this case, including the character, conduct, environment, motive and background of the crime, means and consequence of the crime, and the circumstances after the crime, etc., the sentence shall be determined as ordered.

○ Unfavorable circumstances: Personnel management of relevant public officials under the pretext of providing convenience related to the tax investigation, and receipt of money from the executive officers of the company subject to the tax investigation, by itself, damage the social trust on fairness and objectivity of the tax investigation.

In favorable circumstances: The Defendant, at first at the prosecution, denied the instant crime, and led to his mistake in this court, and led to the confession of the facts charged. There is also a lack of evidence to the effect that the Defendant delivered a bribe to a public official in charge of tax investigation or that the relevant tax investigation was carried out unfairly. The Defendant continued to contribute to a usual public interest organization, etc., and contributed a larger amount than the money received in the instant case during criminal trial. The Defendant is the first offender who has no record of criminal punishment.

The presiding judge, judge and male citizens;

Judges Yoon Young-young

A person shall be appointed.