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A defendant shall be punished by imprisonment with prison labor for up to six months.
Reasons
Punishment of the crime
[criminal power] On June 20, 2019, the Defendant was sentenced to one year of imprisonment with prison labor at the Suwon District Court for embezzlement, and the said judgment became final and conclusive on November 11, 2019.
【Criminal Facts】
The defendant is a person who has arranged a tax accountant office at the request of a client for affairs such as tax treatment, etc. and received fees from a tax accountant office.
1. The Defendant, on March 3, 2018, agreed to receive KRW 100,00,000 as a fee, upon receiving a request from the victim B to process taxes for the purchase and sale of Pyeongtaek-si apartment D at a place where the location is unknown.
However, in fact, since from around 2016, the Defendant paid taxes to clients who have already been in need of performing duties such as tax payment due to shortage of funds, and even if the Defendant received the money from the victims for the purpose of paying capital gains tax on behalf of the victims, the Defendant paid taxes to clients who first requested tax payment, etc. without paying capital gains tax imposed on the victim, and was planned to use it for other employees’ benefits, office expenses, and living expenses.
Accordingly, the Defendant, as seen above, was accused of the victim and transferred KRW 4,794,640 to the Agricultural Cooperative Account (F) under the name of the Defendant Nonparty E around March 23, 2018, totaling KRW 4,794,640 from the victim as a substitute payment for fees and capital gains tax.
2. The Defendant committed the crime against the victim G is paid KRW 5,00,000 to the victim on a preferential basis, under the pretext of consulting fees and fees, when he/she received a request for reporting real estate transactions and handling taxes in the transfer of ownership from the victim G by means of sale and purchase of the I apartment complex in Mapo-gu Seoul Metropolitan Government, where the victim’s mother H was sold from the victim G at a place where the location is unknown on July 2018.