A defendant shall be punished by imprisonment for one year.

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 person who serves as a secretary at the office of a tax accounting corporation in Daejeon-gu.

On July 2013, the Defendant, at the above D tax accounting corporation office, found the victim E to provide tax counseling, referred the Defendant as a tax accountant and provided the Defendant with the name-free employees as well as the Defendant’s office. The Defendant presented the victim’s name to the victim that he was a director of the said tax accounting corporation, and presented the victim’s name that “F and G, an enterprise he operated, are under special tax investigation at the Daejeon regional tax office.” The Defendant submitted tax data, etc. on the said company.

Accordingly, the Defendant stated to the victim that the Defendant “it is possible to pay taxes of KRW 100 million if it does not respond well to the tax investigation of the gold, and can bring about an automatic accusation to the prosecution.” The Defendant stated that each company’s fee is KRW 11 million and that the contingent fee would be 11 million after the case is closed.”

However, it was well known that the Defendant was not subject to taxation because of its review of the data, etc. on the above companies submitted by the victim. The Defendant was not a tax accountant because it was merely a director of a tax accounting corporation, not a tax accountant, and thus was unable to act as a tax agent. Even when concluding a contract with the victim, the Defendant did not have any intent or ability to engage in tax investigations, such as having a tax accountant affiliated with the above company act as a tax agent for the victim, because he did not notify the above D tax accounting corporation of the fact that he did not pay the fees.

Nevertheless, the defendant had the victim enter into a tax delegation contract with the defendant on that job, and received 22 million won as a fee from the victim. On August 2013, 2013, the defendant was the victim of the I cafeteria located in Daejeon P in Daejeon P, and success of the "tax investigation".