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

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who works as a director at the D Tax Accountants Office located in Ansan-si, Seoul, from around December 30, 2015 to October 26, 2016, and was in charge of assisting the tax return of certified tax accountants E by proxy, etc.

1. Around May 9, 2016, the Defendant made a false statement to the victim G, who is a customer by telephone at the said D Tax Accountants office, that “I would receive money from the victim G, who is a customer in the name of the head of the tax office for the payment of delinquent taxes, and pay it in lieu of the tax office.”

However, even if the defendant receives money as a substitute for tax payment, he/she was able to use it as his/her debt repayment, etc. and did not have the intention or ability to pay taxes normally.

Nevertheless, the Defendant, as such, by deceiving the victim G, received KRW 1,050,00 from the victim of the same day to the Saemaul Treasury account (H) account in the name of the Defendant on the same day, from the time until October 7, 2016, by deceiving the victims in the same manner as in the attached crime list 1, and received a total of KRW 38,285,243 through remittance from the victim on 18 occasions.

2. The criminal defendant in breach of occupational duty was engaged in a tax reporting agency, such as inputting the tax data of his customer by assisting tax victims E at the above D Certified Tax Accountants office, and there was an occupational duty to receive fees from the victim or to notify the customer so that he may deposit the data into the account designated by the victim.

Nevertheless, on May 19, 2016, the Defendant is not the account designated by the injured party, rather than the account designated by the injured party, after receiving the request from the Employment Council of I who is an existing customer of the certified tax accountant at the above D Certified Tax Accountants Office for a tax return, as it did not receive and process the request as a business of the injured party, but as if the J directly filed a tax return, input data for this purpose, etc.