The judgment of the court below is reversed.

The sentence against the accused shall be determined by a fine of one million won.

Defendant. A fine.

1. Reasons for appeal;

A. The Defendant merely received expenses on behalf of a tax return agent, and did not receive money on the pretext of soliciting public officials.

The amount of KRW 1 million paid to G for a tax return among the money received by the defendant shall be excluded from the amount of additional collection.

B. The sentence sentenced by the lower court is too unreasonable.

2. Examination ex officio prior to the judgment on the grounds for appeal by the defendant.

The prosecutor applied for the amendment of the indictment to the indictment against the defendant as the "violation of Tax Law" in the "Violation of Law by Attorney-at-Law", and applied the applicable law to "Article 111 (1) and Article 116 of the Attorney-at-Law, Article 334 (1) of the Criminal Procedure Act" in the "Article 22 (1) 1 of the Tax Justice Act, Article 334 (1) of the Criminal Procedure Act, and Article 334 (1) of the Criminal Procedure Act.

This court allowed changes in the bill of amendment to the indictment and became different.

The revised part of the charges was dealt with underline.

The Defendant is an attorney-at-law’s staff who had been sentenced to a suspended sentence of two years for the ten-month period due to a violation of the Act on the Protection of Defense at the Seoul Northern District Court on August 18, 1998.

No person shall act as a tax agent without qualification as a tax payer.

Nevertheless, at around 17:00 on March 2, 2016, the Defendant disposed of apartment buildings and was at the point of “D” in Seongbuk-gu Seoul, Seongbuk-gu, Seoul, about the payment of transfer income tax.

E It is intended to allow payment of less than ordinary taxes through a certified tax accountant who is well aware of within the country or to ensure that the tax is not imposed.

In the event that tax is imposed less, 10 million won is paid as a fee for it, and 17 million won is changed to a fee if tax is not imposed," and "transfer tax payment agreement" was prepared.

Accordingly, the defendant prepares documents, such as receiving administrative documents from the Gu office under his/her jurisdiction, and has certified tax accountants file tax reports.