A defendant shall be punished by imprisonment for six months.

Punishment of the crime

"2015 Highest 1698"

1. On April 10, 2014, the Defendant would be able to reduce the tax amount of KRW 23 million to be paid by the victim E by taking into account the experience of D D in Full-gu, Busan Metropolitan City around April 10, 2014, working as a tax official for the victim E.

In other words, on April 11, 2014, KRW 1,00,00 was paid as expenses, and the additional amount was paid KRW 500,000 for expenses around May 20, 2014, and on June 1, 2014, the false statement was made that “if the amount is KRW 18 million, the additional tax may be settled and the comprehensive income tax may be resolved” to the victim from the F located in YY-gu Seoul Special Metropolitan City around June 1, 2014, and the victim was remitted KRW 17,50,00 for the purpose of paying taxes to the victim.

However, the fact was that there was no intent and ability to reduce the amount of taxes of the victims, and that there was a demand for the obligation due to the bonds at the time, so it was thought that the victims received money from the victims and resolved this.

The Defendant, as such, by deceiving the victim, received KRW 19 million from the injured party.

"2015 Highest 1975"

2. On December 2, 2012, the Defendant made a false statement that “The Defendant would make the Defendant know of the fact that the victim G would be subject to the subsequent transfer income tax due to the sales contract of six lots of real estate, including the former North Korea-gun H, Ha, etc., in a cafeteria located in the Dong-gu Seoul Special Metropolitan City (Seoul Special Metropolitan City).” The Defendant made a false statement that “The Defendant would exercise pressure to a public official in the competent tax office where the Plaintiff would have a 35 million won of the payment of 35 million won of the payment at home, if he had an employee in the former tax office.”

However, there was no intention or ability to prevent transfer income tax even if the victim receives money from the victim.

Around January 21, 2013, the Defendant, by deceiving the victim, received KRW 30 million from the victim, to the Agricultural Cooperative account under the name of the Defendant, and acquired KRW 5 million in total from the same account on February 14, 2013, and acquired KRW 35 million from the victim.

Summary of Evidence

[2015 Highest 1698]

1. Statement by the defendant in court;

1. Each police statement made to E and I.