1. The defendant A shall be punished by imprisonment with prison labor for one year and four months, and the defendant B by imprisonment for eight months;

2.Provided, That this ruling shall have become final and conclusive.

Punishment of the crime

1. He shall not provide tax agent services to a defendant A without being qualified as a certified tax accountant;

The Defendant, without any qualification as a tax accountant, provided tax agent services from August 2010 to July 2013, 2013, on behalf of business operators, including the entry and adjusted account statement.

2. No defendant B certified tax accountant shall allow another person to provide tax agent services using his/her name or trade name, or lend his/her certificate of qualification or registration to another person;

The Defendant, a certified tax accountant, was entitled to KRW 3 million per month from Defendant A, who did not qualify as a certified tax accountant at the same time and place as described in the above 1. Paragraph, and was delegated by business operators, such as gold ethyl, etc., to enter the books and prepare a adjusted account statement, and allowed him to provide tax agent services in his name.

Accordingly, the defendant allowed the above A to provide tax agent services using his name or trade name.

Summary of Evidence

1. Defendants’ respective legal statements

1. The police statement of M;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Defendant A of the pertinent law on criminal facts: Defendant B of Article 22 (1) 1 of the Certified Tax Accountant Act: Subparagraph 1 of Article 22-2 and Article 12-3 of the Certified Tax Accountant Act;

1. Selection of each sentence of imprisonment;

1. Article 62 (1) of the Criminal Act for the suspension of execution (Article 62 (1) of the Criminal Act (Article 62 (1) shall apply to all of the defendants, a previous criminal record against

1. Defendant A: It is so decided as per Disposition on the grounds of Article 62-2 of the Criminal Act or more;