A defendant shall be punished by imprisonment for five years.

70,000,000 won shall be additionally collected from the defendant.

The amount equivalent to the above additional charges.

Punishment of the crime

[2016 Gohap 235]

1. Fraud and the Defendant violated the law, from September 2014 to April 2015, when serving as a member of the F certified tax accountant and a member of the G certified tax accountant’s office located in Daegu-gu, and was in charge of assisting tax accounting for I operated by the victim H while he/she was in charge of assisting tax accounting for the victim H.

On October 2014, the Defendant knew that it was difficult for the Defendant to undergo the instant tax investigation conducted by the victimized party at the K Tax Offices located in the Daegu-gu J (State) K Tax Offices, Daegu-gu, the Defendant would be able to transfer the said tax investigation to the Defendant well and reduce the taxes.

To ensure that the tax investigation is well-grounded, tax officials shall be required to conduct personnel affairs.

B. A false statement was made to the effect that the delivery of money to tax officials would be done well, and that money is necessary as school expenses, such as expenses.

However, in fact, the Defendant did not have a friendly relationship with the tax officials of the head of the tax office, etc., and was thought to have received money from the victims and used it for personal purposes, such as profits from investment funds and living expenses received from the investors of real estate before, and thus, there was no intention or ability to evade the tax investigation even if the Defendant received money from the victims under the pretext of the school expenses for the

As such, on October 16, 2014, the Defendant: (a) by deceiving the victim; (b) received KRW 20 million from the victim to the Agricultural Cooperative account in the name of L, under the pretext of teaching expenses for tax evasion around October 16, 2014; and (c) from then to May 28, 2015, the Defendant received a total of KRW 70 million from the victim under the pretext of teaching expenses, etc. for tax evasion, such as the attached list of crimes (1) to May 28, 2015.

Accordingly, the defendant deceivings the victim, defrauds the 70 million won, and simultaneously handles the case or affairs of the public official.