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

The Defendant is a person who serves as a secretary of the “certified tax accountant H office” office on the fifth fifth floor of the G Building in Bupyeong-si.

On June 3, 2016, the Defendant purchased 1,4770,000 square meters of land J No. 503 square meters from I and constructed and operated 'K Hotel' around February 24, 2002 at around 1,40,000,000 won, and paid KRW 1,700,000,000,000 to Hucheon Tax Offices upon request of the transfer income tax return, in relation to "the sale in KRW 9.3 billion around December 3, 2015."

At around May 30, 2017, the Defendant reported the tax return for KRW 800,000 to the previous owner of the said site. On the ground that the Defendant reported the tax return for the amount of KRW 800,000,000 to the said land, I would like to conclude that I would receive a prior notice from the subsidiary tax office, and I would pay KRW 4,00,000 to I as entertainment expenses to enter into the accounts under the name of the head of the Dong-cheon Tax Office, M, N, etc.

“On June 2, 2017, the Plaintiff received KRW 14 million, including KRW 10,000,000,000 from I to the said Agricultural Cooperative account. On July 5, 2017, the Plaintiff received KRW 10,000 from I to the said post office account in the front of the Seocheon-gu Seoul Metropolitan City, Busan Metropolitan City. On the day of July 5, 2017, “I sent KRW 10,000 to the said post office account under the name of O, along with the person in charge of the secondary tax office, M, team leader, etc., of the Republic of Korea, along with the trip,” and received from I around July 5, 2017, KRW 10 million from the said post office account.

As a result, the Defendant received money of KRW 14 million from I on two occasions under the pretext of solicitation for the affairs handled by public officials of the subsidiary tax office.

Summary of Evidence

1. Statement by the defendant in court;

1. The second written protocol concerning the examination of the accused to the prosecution;

1. Statement made to I by the police;

1. A copy of text messages, inquiry of transaction details, confirmation of transfer, and a copy of notice of tax investigation results shall be applied to the statute.