A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

From June 18, 2013 to February 28, 2014, the Defendant is a certified tax accountant who served as a certified tax accountant at G tax accounting corporation located in Gangnam-gu Seoul, Gangnam-gu, Seoul, and thereafter, operates “I Tax Accounting Office” at H in Jung-gu, Seoul.

On March 21, 2014, G tax accounting corporation’s non-permanent adviser entered into a tax agency contract with K to the effect that “A tax accounting corporation acts on behalf of the G tax accounting corporation, such as the L Medical Foundation operated by K,” and transferred KRW 50 million to the account in the name of G tax accounting corporation on March 25, 2014 and KRW 50 million to the same account on April 2, 2014.

On March 2014, the Defendant, at the above G tax accounting corporation office, called “the Plaintiff’s N and N in Tax Investigation Officers in charge of the National Tax Service would appear to be a “tax university” motive,” thereby having the Defendant act as an agent in charge of the said G tax accounting corporation at the said G tax accounting corporation office.

On April 3, 2014, the Defendant received cash KRW 20 million from the saidJ on the same day, on the same day, from the saidJ, to the effect that “it is necessary to cover KRW 20,000,000,000,000,000 from the said G tax accounting corporation office.”

As a result, the defendant received money and valuables on the intermediation of matters belonging to public officials' duties.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made to the prosecutor by the J;

1. Each police report on J,O, P, Q, R, S, and T;

1. 내사보고 (A 명의 통화 내역 분석), 내사보고( 피 혐의자 A 및 G 세무법인 사업자 등록번호 확인 등), 수사보고( 디지털 증거분석 결과 보고서 및 관련 내용 문서 출력 첨부), 수사보고( 피 혐의자 K가 선임한 의료법인 L 의료재단 이사 T 관련 수사), 수사보고 (G 세무법인 고문 J 통화내용), 수사보고 (T 제출 K↔A 통화내용 파일 녹취록 첨부), 수사보고 (G 세무법인 직원 상대 전화통화...