Defendant

A Imprisonment with prison labor of ten months and fines of ten million won, and Defendant B and C shall be punished by fines of ten million won, respectively.

Punishment of the crime

1. Defendant A’s position is a tax official (I) working in the Jungbu Regional Tax Office in charge of the investigation of Htax affairs of the Jungbu Regional Tax Office; Defendant B is a chief executive officer working in the Jtax Accounting Office; Defendant B is a person who was sentenced to the suspension of the execution of eight months in imprisonment with labor for the offering of a bribe at the Suwon District Court on May 8, 2015, and the said judgment became final and conclusive on May 16, 2015; Defendant C is a representative director of L corporation established in K for the purpose of manufacturing and selling semiconductor equipment (hereinafter “L”).

2. From August 5, 2013, Defendant A started a tax investigation on L due to the suspicion of tax evasion through processing transactions, etc. from around August 5, 2013, Defendant A conducted an on-site investigation, and submitted explanatory materials.

Around August 21, 2013, the Defendant received a solicitation from B to the effect that “I will give KRW 10 million upon completion of a tax investigation,” which was in charge of L’s H tax investigation and tax adjustment, etc. at the office located in M, and received KRW 10 million in cash from B on the top of the 1st floor of the building located in the area N of Suwon-si, Suwon-si.

Accordingly, the defendant accepted a bribe in relation to the public official's duties.

2. Defendant B and Defendant C proposed to the effect that, on August 2013, 2013, when the tax investigation of L was conducted as above, Defendant C was conducted as seen above, Defendant C proposed to the effect that “I will give a tax official KRW 10 million and promptly complete the tax investigation.” Defendant C consented to it, and Defendant C gave a cash of KRW 10 million to Defendant B on August 21, 2013, and Defendant B delivered KRW 10 million to A as set forth in the preceding paragraph.

As a result, the Defendants conspired to give a bribe in relation to the duties of public officials.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each prosecutor's interrogation protocol against the Defendants

1. Each police suspect interrogation protocol against the Defendants.