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

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a certified tax accountant office employee.

The Defendant: (a) received a request for reporting of capital gains tax from D; (b) the Defendant imposed capital gains tax of KRW 49,040,190 which is much more than the reporting within the due date due to partial loss of documents, etc.; and (c) seized the real estate owned by the Gu tax office due to failure to pay capital gains tax; (b) the Defendant attempted to manipulate documents as if the capital gains tax was paid in full, to remove the seizure of real estate; and (c) had the Defendant pay capital gains tax by borrowing real estate as collateral.

1. On December 13, 2012, the Defendant issued a certificate of national tax electronic payment under the name of the head of the Gu Guro Tax Office after paying KRW 40,190 among the taxes imposed on D using the Home Ttex system at the Yongsan-gu Seoul District Tax Accounting Office. After attaching a paper that printed out “49,00,000 won” at the amount to be paid in the pertinent certificate of payment, the Defendant changed the certificate of national tax electronic payment under the name of the head of the Gu tax office, which is an official document to the effect that D paid KRW 49,00,000 to the Japanese Bank.

Then, the Defendant, after paying the capital gains tax of KRW 40,190, received a normal national tax electronic payment certificate as seen above, and facsimileed the payment certificate of capital gains tax of KRW 49,000,000 to F, who is a public official in charge of property tax and public official.

For the purpose of exercising, the defendant altered one copy of the certificate of national tax electronic payment under the name of the head of the Guro Tax Office, which is an official document, and submitted it to the public official in charge who was unaware of the fact that the certificate was altered.

2. The Defendant of the obstruction of performance of official duties by fraudulent means is called “D by telephone to the public official F in charge of property tax and public official in charge at the same time and place as paragraph 1.