The punishment of the accused shall be determined by six months of imprisonment.

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

Punishment of the crime

1. The defendant of "2016 Senior 4675" is a person who has worked as a secretary of a B certified tax accountant office;

A. On March 20, 2016, the defrauded stated that “18 million won will be transferred by taking over 14 tax firms at the B certified tax accountant office,” even if he/she received money from the injured party, he/she did not have any intention or ability to transfer the transaction company to the injured party,” and that “14 tax accountants will take over 18 million won at the B certified tax accountant office.”

The Defendant, by deceiving the victim as such, was transferred KRW 11.8 million to the Agricultural Cooperative Account under the name of the Defendant from the victim.

(b) No person without qualification as a tax accountant in violation of tax law shall act as a tax agent;

On May 11, 2016, from around May 13, 2016 to around May 13, 2016, the Defendant, even without a qualification as a certified tax accountant, conducted taxation by proxy at the E-tax accounting corporation office operated by C, which is operated by C, by the individual entrepreneur F, G, H, and I, by handling the general income tax return business requested by C, and received KRW 300,000,000.

2. The Defendant, from around 2015 to early 2016, 2016, was a person who worked as a head of a tax accountant office at B’s office from around 2015 to early 2016, and since around 4 to 5 years prior to the victim J-Operation’s filing of additional value-added tax by proxy.

On March 15, 2016, the Defendant shall pay the victim the value-added tax of 1,517,710 won on the second term portion of 2015 to the victim by telephone, and send the above amount to the Defendant once he/she should dispute the amount of tax through a request for correction.

D. The phrase “G.” made a false statement.

However, in fact, the defendant was liable to the bank for approximately KRW 40 million, and even if he received KRW 1,517,710 from the injured party due to the lack of economic circumstances as much as the credit card payment could not be paid at the time, he did not intend to pay the value-added tax to the tax office.

Accordingly, the defendant deceivings the victim and belongs to the defendant on the same day.