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Defendants are acquitted.
Reasons
1. Defendant A is a person who has served as the director in charge of the tax affairs of the livestock industry E branch, and Defendant B is a person who has served as the director in charge of the livestock industry E branch.
A person who conducts tax agency services shall be qualified as a certified tax accountant and kept in the Ministry of Strategy and Finance in the register of certified tax accountants under tax law.
However, the Defendants did not register the tax agency with the Ministry of Strategy and Finance.
Nevertheless, on February 25, 2013, from around December 25, 2013 to December 2, 2016, the Defendants received 50,000 won monthly tax representation fees from around February 10, 2014, and submitted a report on the current status of the business place attached to the Gangnam-gu Tax Office on February 10, 2015.
As such, the Defendants, as well as the said G’s tax agency service during the above period, received the total amount of KRW 107,709,000 from 191 members from 2014 to 2016, and handled the tax agency service.
2. Where multiple acts falling under the name of the same crime are continuously conducted for a single and continuous period under the same criminal intent, and the damaged legal interests are the same, each act shall be punished by a single and continuous crime. In a case where a judgment has become final and conclusive with respect to a part of a crime which is a single comprehensive crime, the judgment of acquittal shall be rendered by the final and conclusive judgment after the res judicata effect of the final and conclusive judgment has not been expired with respect to the crime committed prior to the time when the judgment of the fact-finding court was rendered (see Supreme Court Decision 2006Do1252, May 11, 2006). In addition, since the legal interests to protect the crime of violation of the tax law are social legal interests that aim to facilitate tax administration and properly implement tax liability, the tax justice shall be conducted on behalf of the tax accountant without qualification for a certain period under the single and continuous criminal intent.