A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The defendant is the head of the C Tax Accounting Office.

1. On November 28, 201, the defrauded made a false statement to the tax accounting office of the Namyang-si, the Namyang-si, the second floor C, and the victim E and the transfer income tax. After consulting the victim E and the transfer income tax, the Defendant made a false statement to the victim that “The victim would reduce the tax performance of the F Transfer Income Tax, etc. at the office of the Republic of Korea from the office of the Republic of Korea to the tax amount of KRW 20 million with the tax amount of KRW 20 million and the fee.”

However, in fact, taxes on the above real estate are not KRW 20 million, but KRW 14,328,900,000, not KRW 14,3280,000, and it is not done as a tax agent at the C-Tax Accounting Office to which the defendant belongs, but rather, at the C-Tax Accounting Office to which the defendant belongs, the defendant thought that he would have the remaining amount of taxes and fees

Nevertheless, the Defendant: (a) stated in the deposit list in the name of the certified tax accountant G, which was prepared and kept in advance as if he was received by the CTax Accounting Office; and (b) written it to the victim; (c) stated in the deposit list in the name of the said office; (d) KRW 100 million on the same day from the victim under the pretext of tax; and (e) stated in the written indictment on January 13, 2012, appears to be written in writing.

The 3,6715,100 won, which is the difference between the amount of 80 million won and the amount of 3,6710,000 won which is the difference after deducting the actual tax.

2. The Defendant in violation of the tax law, even though he/she is not a tax accountant, provided tax counseling with respect to E and tax by proxy, such as filing a return of transfer income tax, submission of evidentiary data, and payment of taxes, and filed a return of transfer income tax at actual transaction price on November 30, 201. On January 30, 201, the Defendant paid the total amount of KRW 14,328,3284,90,000, including transfer income tax of KRW 6,5129,500,5129,500, local income tax of KRW 6,5129,500,500, and local income tax of KRW 14,3284,90,00,000.

Accordingly, the defendant, without a qualification as a tax accountant, was acting as a tax agent for the tax return.

Summary of Evidence

1. The defendant's person;