1. Defendant A shall be punished by imprisonment for three years and six months and by a fine of fifty thousand won.

The above fine shall not be paid by the defendant.

Punishment of the crime

Defendant

A was appointed as a Grade-I tax official on August 16, 1990, and from January 2, 2016 to April 2, 2017, A was in charge of performing duties such as regular and irregular inspections for taxpayers suspected of tax evasion. From around April 3, 2017 to April 2, 2017, A was issued to the Busan Local Tax Service's Maritime Tax Office and H Team.

Defendant

B, from April 2012 to January 2017, is the representative director of K, a person who operated Jel I in Kimhae-si from April 2012.

1. On March 28, 2016, Defendant A conducted a tax investigation into the sales for three years from 2012 to 2014 by taking into account the period from JMotour operated by B located in Kimhae-si I to April 15, 2016.

A. On April 2016, the Defendant violated the Act on the Aggravated Punishment, etc. of Specific Crimes (Bribery) reported the details of cash sales for three years from 2012 to 2014 at the staff and counseling office of the Busan National Tax Service's office located in Suwon-do, Busan National Tax Service located in 19, Nam-dong-ro 19, Namcheon-dong, Busan National Tax Service, the details of cash sales for three years from 2012 to 2014, and the amount of tax to be collected for additional collection of the tax evaded to the above her business owner B would be KRW 50 million, while the amount of tax to be collected for additional collection would be less than KRW 50,000,000, the Defendant demanded a bribe in relation to its duties.

B. After accepting the acceptance of a bribe, the Defendant was subject to tax investigation in the M frequency in Busan Shipping Daegu L around April 6, 2016.

He received meals equivalent to KRW 284,00,00, including conference and liquor, to the effect that four persons, including the foregoing B and B, and their daily N, andO, who are the main business owners of the Jelherher, were offered with meals equivalent to KRW 284,00,000, among the total amount of KRW 2,184,00,000, among the total amount of KRW 546,00,000, which were offered to the neighboring Pjust, to the effect that they made a request for tax reduction.