All the judgment below is reversed.

A defendant shall be punished by imprisonment for three years.

However, for a period of four years from the date this judgment becomes final and conclusive.

1. Progress of this case

A. The prosecutor brought a public prosecution against the Defendant with the following content.

1) Although the transfer income tax return of a tax payer is not subject to early determination, the Defendant connected the column of the NTS’s “Early Determination” of the National Tax Computer Program (NTS) and used false information as if it were subject to early determination (hereinafter “instant electronic records creation and events”), and processed the transfer income tax decision without undergoing a review and verification procedure on the transfer income tax return (hereinafter “instant charges”), contrary to the facts, the Defendant entered the taxpayer’s address related to the transfer income tax in the National Tax Computer Program (NTS) at the higher tax office’s jurisdiction and exercised it (hereinafter “instant charges”).