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1. The punishment of the accused shall be determined by one year and six months, and a fine of six hundred million won;
2. The above fine shall be imposed on the defendant.
Reasons
Punishment of the crime
The Defendant is a person who has served as the representative director of the company D (hereinafter referred to as “D”) in Gangnam-gu Seoul Metropolitan Government that sells golf products, and E is a person who is engaged in a professional operation of the F golf shop while substantially managing the “F golf shop” at a golf equipment shop in Korea.
E became aware of the fact that in around 2008 from G Co., Ltd. (hereinafter referred to as the "G"), four special reservations, such as H golf set, I golf set, J golf set, K golf set, and K golf set, five billion won per unit (hereinafter referred to as the "VIP membership") were offered in the membership exchange but the price for the non-sale thereof was set, and around December 2009, the purchase of the instant membership was possible at approximately KRW 1.6 billion per unit, and around December 2009, L Co., Ltd. mediated the instant membership trading.
E around January 2, 2010 to February 2, 2010, at the MFE Exchange where its children work as the head of the golf membership sales team, the NFE requested to identify whether an enterprise can purchase the instant membership with a value of at least 2 billion won per unit for all the use of the OF golf courses and different sets.
On the other hand, E purchased the instant membership membership from G in the city of the city and realize profit margin by resale at low prices. It is easy to maximize profits from the evasion of value-added tax, etc., and it is decided to consult on the way to achieve the above objectives with the Defendant, who is a public official of the former National Tax Service, known to the general public, who is operating an insolvent corporation immediately before the closure of business due to the business, such as corporate tax expert, business depression, and delinquency in payment. Ultimately, D purchases the instant membership from G in the name of the trader and resells it to a third party at low prices, and realize profit margin immediately after the transaction.