A defendant shall be punished by imprisonment for a term of five years and a fine of one hundred million won.

If the defendant does not pay the above fine, 300,000.

Punishment of the crime

The Defendant was a former tax official working in Seoul regional tax office D from February 2, 2011 to February 2, 2014; from August 29, 2013, the Defendant participated in the tax investigation conducted by the F and related business entities (hereinafter collectively referred to as “F”), which were established to manage F member stores, such as “E” nationwide, as the head of the Ban, and took charge of all the duties of tax investigation.

From October 8, 2013 to November 26, 2013, the above tax investigation was extended from October 2013 to November 26, 2013. The F requested that the tax accounting corporation in charge of the said F’s tax agent be able to complete the tax investigation as soon as possible, on the grounds that there is concern that if the tax investigation is extended again or the period of investigation is long, the operation of the company would be interrupted, and that the number of stores subject to the investigation would increase, and that the amount of taxes to be paid by F or G would increase.

Around October 2013, upon receipt of the F’s request from the F F’s Secretary I, the Defendant finished a tax investigation on November 2013, 2013 without extending the tax investigation period or expanding the investigation subject to further investigation.

After that, around November 29, 2013, the Defendant received KRW 100 million in cash from I under the pretext of honorarium for the completion of the tax investigation at “K” house located in Yangcheon-gu Seoul Metropolitan Government J.

Accordingly, the defendant accepted a bribe in relation to his duties.

Summary of Evidence

1. Defendant's legal statement;

1. Each prosecutor's protocol of examination of the accused and I;

1. Confirmation of a tax audit by the National Tax Service with respect to a stock company F, the credit rating company F, L, the details of data about the tax audit by the National Tax Service, the FF corporate tax investigation termination report, the report on the termination of individual business investigation by the MG, and the application of the statutes of the LN

1. Article 1 of the Act on the Aggravated Punishment, etc. of Specific Crimes and the Selection of Punishment.