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

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

Punishment of the crime

No person shall provide tax agent services without qualification as a certified tax accountant.

Nevertheless, around July 2013, at the office of Gangseo-gu Seoul Metropolitan Government C building 201, the Defendant, without any qualification as a tax accountant, installed a first-time tax return program using a ID in the name of tax accountant D, and connected the said program to the said program, and entered the said Association members into a value-added tax return of 1 December 2013 (from January 1, 2013 to June 30, 2013) and provided tax agent services.

From that time until May 2015, the Defendant provided tax agent services, such as the attached list of crimes (1) through (6).

Summary of Evidence

1. Defendant's legal statement;

1. The written statement of the accused;

1. A protocol concerning the interrogation of suspects of E;

1. Statement of the police statement concerning F;

1. Each statement of G, H, I, J, and K;

1. Each fact-verification of K, L, M, N,O, I, P, F, Q, and R;

1. Investigation report (to attach global income tax and to calculate the amount of damage);

1. Application of each final return on tax base and dispatch statute;

1. Relevant Article on criminal facts and Article 22 (1) 1 of the Certified Tax Accountant Act (with respect to the occupation of a non-qualified tax agent and a comprehensive sentence, choice of imprisonment with labor);

1. Article 62 (1) of the Criminal Act;

1. A reasonable ground for sentencing under Article 62-2 of the Social Service Order Criminal Act: The defendant is not qualified as a certified tax accountant, and the case is not less than that of providing tax agent services over three years.

Although the defendant, who is the president of the S Association, argued that the crime of this case was committed for the convenience of the members of the Association, there are parts of the defendant's profits by receiving the money including the defendant's expenses, and the defendant did not seem to have reached the tax agent business due to the request of the members of the Association.

The defendant's mistake is recognized as favorable circumstances.

There is no history of criminal punishment exceeding a fine against the defendant.

The above circumstances and the background leading up to the Defendant to commit the instant crime, and the crime.