A defendant shall be punished by imprisonment for not less than one year and six months.

60,000,000 won shall be additionally collected from the defendant.

The additional collection charge shall be equivalent to the above additional collection charge.

Punishment of the crime

The Defendant is a secretary assigned to the Dongdaemun-gu Seoul Metropolitan Government building B and the D Tax Accounting Corporation referred to in subparagraph C, and E is a person retired from office until April 2012.

Around November 2014, the Defendant and E received an inquiry of transfer income tax on the transfer of real estate from taxpayer F, and the real estate is not a “one house for one household” under Article 95 of the Income Tax Act, and thus, E is unable to receive a long-term special deduction rate applicable to “one house for one household”, and thus, E is urged to apply it to a tax official and process it. The Defendant: (a) received a fee from a tax payer in return for the handling of transfer income tax as above; (b) made it possible for E to deliver part of the fee he received as a bribe to a tax official in return for the handling of transfer income tax as above; and (c) made a solicitation for E to deliver part of the fee he received as a bribe to a tax official.

1. No person who violates the Act on the Aggravated Punishment, etc. of Specific Crimes shall receive, request or promise any money or valuables or benefits in connection with the arrangement of matters that fall under the duties of a public official;

On November 2014, the Defendant informed E of the transfer income tax case of taxpayer F according to the above public invitation, and Eul requested H to a Grade 6 tax official working for the Central Local Tax Service G department at the time to apply the long-term special deduction rate of one house owned by one household to the above case, and accepted the above H to the J Department working for the said High Local Tax Office I department at the same High Local Tax Office, and then accepted it, the Defendant and E received money and valuables in return for arranging the taxpayer F to be exempted from transfer income tax.

The Defendant, around November 2014, at the above D tax accounting corporation office, requested the above F to apply the transfer income tax to one household of KRW 110 million upon request of the current tax official through the former tax official known to the public.