A defendant shall be punished by imprisonment for not less than three months.

Punishment of the crime

[criminal power] On July 26, 2019, the Defendant was sentenced to one year of imprisonment for the crime of occupational embezzlement in the Gyeyang Branch of the Suwon District Court, and the judgment became final and conclusive on October 1, 2019.

【Criminal Facts】

The Defendant is a certified tax accountant who operates a certified tax accountant office in the name of “C” in Ansan-gu, Ansan-gu.

At the above office around November 26, 2018, the Defendant: (a) heard the victim D’s statement that “The land located in E in the event of the economy in the possession of the land in question, has been sold at KRW 600 million; and (b) requested resolution of the capital gains tax; and (c) the victim stated that “The Party shall pay KRW 1,8150,000 as a complex fee because no initial sales contract exists for the said land; (b) there is no initial sales contract; (c) there is a large amount of tax due to the computation of capital gains on the basis of the officially announced land price; and (d) the Defendant would restore the initial sales contract at the time of the transfer of the fee to solve the tax problem in favor of

However, from August 2018, the Defendant: (a) from around 2018, it was difficult for other customers to embezzled the money that they have received while paying taxes on the Internet stock investment and to pay the said taxes properly; (b) it was difficult for them to work at the office because they received a demand and demand call from the said customers; and (c) there was no intention to restore the victim’s sales contract. Therefore, even if receiving the fees from the victim, the Defendant did not have the intent or ability to resolve the problem of the victim’s tax.

Nevertheless, the Defendant, by deceiving the victim as above, received KRW 500,000 in cash from the victim as down payment at around that time, and received KRW 17,650,000 in total from the new bank account (Account Number F) in the name of the Defendant around December 3, 2018 and received KRW 18,150,000 in total from the Defendant’s new bank account (Account Number F).

Summary of Evidence

1. Partial statement of the defendant;

1. Statement made by the police with D (1, 2 times);

1. A certificate of deposit, a certified land register, a tax payment notice, etc.;

1. Previous convictions in judgment: criminal records and references;