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

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant, who operates a business consulting company in Kimpo-si B, called "C", is not qualified as a certified tax accountant, and is not registered with the certified tax accountant registration ledger, cannot act as a tax agent.

1. Nevertheless, around May 2014 to July 2016, the Defendant acting as a tax agent, at the office of the foregoing company, as a tax agent for the four-party insurance reporting duties, total amount of remuneration reporting, source reporting, additional tax reporting duties, income tax reporting duties, etc., and 102 tax firms from May 2014 to September 2016, as shown in the list of crimes in the attached Form.

2. Nevertheless, the Defendant indicated “Tax Consultant A” at the bottom of his/her photograph around May through July 2016, despite the use of the name of a unregistered certified tax accountant and the indication and advertisement of the use of the name of a unregistered certified tax accountant and the handling of unregistered tax agent services. On the back of his/her photograph, the Defendant distributed to many unspecified persons the name that includes the details of “tax consultant A” such as “report on tax counseling, business registration, and bookkeeping agent,” thereby using the name of a certified tax accountant and indicated and advertised the handling of tax agency services.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against F (List 7);

1. Application of the accusation (List 1), name card (List 3), business registration certificate (List 4), each contract (List 1, 13), transaction statement (List 18), extractment of deposit details (List 22), additional data (List 24) law

1. Article 22 (1) 1 of the relevant tax law concerning facts constituting an offense (by proxy) under Article 22 (1) 2 of the relevant tax law, Article 22-2 subparagraph 2 of the tax law, Article 20 (2) (including the use and inclusive of the name of a registered certified tax accountant), Article 23 subparagraph 5 of the tax law, Article 20 (3) and Article 20 (1) of the tax law (including the indication and advertisement of handling of non-registered tax agency services);

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Imprisonment with prison labor for choice of punishment;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62(1) of the Criminal Act (Confessions and reflects)