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

Of the facts charged in the instant case, the Defendant is not guilty.

Punishment of the crime

[criminal history] On August 9, 2016, the Defendant was sentenced to a suspended sentence of two years on the one-year imprisonment for perjury, etc. in the Daegu District Court’s support on perjury, etc., and the judgment became final and conclusive on June 24, 2017.

[Criminal facts]

1. On June 20, 2008, the Defendant: (a) sold H and one parcel outside of H (F’s name) to F (F’s mother G) KRW 375 million; (b) requested a tax return to the tax-related E; (c) during this process, E did not properly understand the amended Capital Gains Tax Act regarding “tax reduction and exemption for eight (8) years; (d) provided counseling to the tax-related office having jurisdiction over the subject of transfer income tax reduction and exemption; and (e) filed a tax return on the premise of such counseling with the tax-related office having jurisdiction over the same; and (e) discovered the details at the time of conducting regular audits at the National Tax Service of the Daegu Regional Tax Service of the Daegu Regional Tax Service of the Republic of Korea on May 2010; and (e) paid KRW 50,886,160, which was transferred through consultation with the auditor belonging to the National Tax Service of Daegu Regional Tax Service to the Defendant and the Defendant’s two-dimensional relationship.

After that, from February 2013, the fact that the property dispute arises between Defendant and the said J, the Defendant submitted to the branch office of the Daegu District Public Prosecutor's Office on August 23, 2013, a petition containing the content that “a tax official belonging to the J and the Dong branch office of the District Public Prosecutor's Office provided the victim K and L with KRW 45 million as the street funds in relation to the reduction of the transfer income tax against the victim K and the victim L, etc.” (hereinafter “the petition of this case”).

On December 2, 2013, the Defendant came to know that the content of the income tax on the transfer of the instant land was notified to the competent tax office at the time of the submission of the said written petition, and that the said transfer income tax would be re-calculated and imposed, and then, he would inform the J of the fact related to the transfer income tax reduction unless the transfer income tax is granted.

The transfer income tax shall be paid in lieu of the transfer income tax by stating to the purport that the true case shall be referred to the Daegu High Prosecutors' Office.