The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

However, the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive.

1. Summary of the grounds for appeal: The sentence of an unreasonable sentencing (additional collection of imprisonment for 10 months, 35.9 million won) by the lower court is too unreasonable.

2. Determination

A. The crime of this case is not the case where a tax accountant defendant received a certain amount of 37.6 million won under the pretext of solicitation to public officials, and further, the crime of this case is not the case where a bribe was given.

As a result of the instant crime, the people's trust in the fairness and infinite purchase of public officials was damaged.

In light of this point, strict punishment is required against the defendant.

B. However, the Defendant, while denying part of the crime of assisted acceptance in the lower court, was found to have committed all of the crimes of this case at the time of the first instance, and appeared to have an attitude to reflect in depth his mistake by depositing an additional collection charge.

In addition, the amount acquired by the defendant due to the crime of acting as a certified tax accountant seems to have been partially mixed with some of the money of the nature of remuneration related to the business performed by the defendant as a certified tax accountant. The amount granted by the defendant as a bribe is not large to one million won, the defendant has not been subject to any particular criminal punishment until now, and if the defendant is sentenced to a sentence, it seems that there is difficulty in supporting family, such as young children, etc.

(c) Other scope of applicable sentences and recommended range of sentencing guidelines of the Sentencing Committee: 6 months to 7 months.

1. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes: Setting of sentencing criteria;

2. Acceptance of a bribe (determination of type): Type 1 (less than KRW 30 million) (Special Aggravations): Where the contents of solicitation are illegal or are related to illegal business operations (decision of the recommended field), six months to one year and six months; and

3. Handling multiple crimes: the offering of bribe for which the sentencing guidelines are set from June to June and the sentencing guidelines are not set.