A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

After withdrawal from the tax office in 197, the Defendant was on November 201, 201, when working as the head of the office of tax accountant, and registered as the brokerage business operator in the name of "E" in the name of the Defendant at the same place, while working as the head of the office of tax accountant office in Suwon-si, Suwon-si, the Defendant was using the name of "E Tax Accountants A" as the name of "E Tax Accountants A".

1. On April 12, 2016, the Defendant violated the law of defense: (a) at H office operated by G in Suwon-si F on April 12, 201; (b) at H office operated by G in Suwon-si, G was placed in the place where G was subject to a tax investigation from the original tax office by omitting a comprehensive income tax and value-added tax return for the period from minutes in 2011 to 2015.

After introducing G through the father of G, G makes the public officials of the tax office less than taxes by requesting the public officials of the tax office, and makes them contact with the defective public officials of the tax office to impose less taxes.

It means a remittance of KRW 3,00,000 on April 12, 2016 as related expenses, and receives KRW 220,000,000 on April 25, 2016 and KRW 120,000 on May 3, 2016 as tax payment and related expenses, and received KRW 40,00,000 among them as related expenses.

The defendant received 43,00,000 won under the pretext of solicitation or good offices for a case handled by a public official.

2. On April 12, 2016, the Defendant, at the above H office, requested public officials of the tax office to impose less taxes than G by requesting the public officials of the tax office as referred to in the above paragraph (1).

Afterward, on April 25, 2016, 60,000 won was remitted as tax-related expenses, and 60,000,000 won was embezzled at the Defendant’s residence located in the city of the city of the city of the city of the city of the city of the city of the city of the city of the city of the city of the city of the city of the city of the city of the city of the city.

3. The criminal defendant violating the tax law is without qualification as a certified tax accountant at the tax office of Suwon-si, Suwon-si, on April 29, 2016.