Defendant

A Imprisonment with prison labor of eight months and fines of forty thousand won,00,000 won, and Defendant B shall be punished by imprisonment with prison labor of eight months.

Defendant

A above.

Punishment of the crime

Defendants A and co-offenders’ occupation are those who were public officials of Grade IV in tax service who exercise overall control over the imposition and collection of national taxes from July 2012 to June 2013.

Defendant

B is a former Gtax official, who operates the I Co., Ltd. from July 2005 to July 3, 2005 for the purpose of tax consulting services, tax filing agency services, etc.

J is the vice president of L(ju) in K.

Criminal facts

1. On September 28, 2012, Defendant A received a request for refund of value-added tax amounting to KRW 130 million in value-added tax for 3 years of L/L within the jurisdiction of Gtax affairs from a person who had a son who had worked together with the imposition 2 of Gtax secretary around 1989, Defendant A, upon receipt of a request for refund of value-added tax amounting to KRW 130 million in value-added tax for 3 years of L/L within the jurisdiction of G tax affairs, instructed a staff member in charge, issued an order for prompt disposition, and decided the refund of value-added tax by the said company around September 27, 2012. On September 28, 2012, Defendant A notified B of the Defendant’s current bank account number in the name of M/ who is the Defendant’s seat and requested a bribe in connection with the said

Accordingly, the defendant accepted a bribe in relation to the public official's duties.

2. On September 2012, Defendant B and J received approximately KRW 130 million of the value-added tax refund for the three-year period from L(ju) from the J which was close to the early police officer, and made a request to the head of G Tax Office A for a decision of refund of the said value-added tax, and then received a decision of refund of the said company’s value-added tax through A around September 28, 2012, Defendant B and the Defendant gave priority to remitting KRW 20 million to A with the Defendant’s money, and the J offered a bribe to transfer the said money to the Defendant.

Accordingly, the Defendant, around September 28, 2012, remitted the amount of KRW 20 million created by the Defendant to the national bank account in the name of J, and then again remitted the amount of KRW 20 million from the said N to the new bank account in the name of the said M, which was known to A from the said N to the new bank account in the name of the said M.