A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On November 10, 2010, the Defendant: (a) at the Defendant’s personal office located in the 7th floor of Ansan-si, Ansan-si; (b) at the Defendant’s personal office located in the 7th floor, the Korean Empic Association of the Korean Empics from the victim C, which he is a pastor; (c) sold an officetel No. 1, which was donated from the victim C, to another church; and (d) was asked the Defendant to ask for the question as to whether the relevant gift tax and capital gains tax may be reduced or exempted.

As a result, the Defendant would dispose of the victim so that the gift tax and capital gains tax may be reduced or exempted. The Defendant would not pay the gift tax and capital gains tax on the basis of the money, including the fees paid by a tax accountant, or would return the amount of money exceeding KRW 40 million to the church by left money to the extent that the tax is fully paid when the gift tax and capital gains tax are imposed upon the reduction of the gift tax and capital gains tax. It would be better for the Defendant to know how the tax may be reduced or exempted. As for the method in which the tax may be reduced or exempted, the Defendant would be able to reduce the gift tax and capital gains tax by means of making the tax office expenses, etc. in addition to handling the business related to the gift tax and capital gains tax by the tax accountant who is appointed by the Defendant’s introduction.

However, since the Defendant was unaware of tax-related business, there was no intention or ability to have the tax to be imposed on the victim’s church reduced or exempted, in addition to introducing the tax accountant to the victim. Moreover, even if the victim receives the amount of money exceeding KRW 70 million from the victim on the pretext of fees and expenses for tax accountants, there was no intention or ability to return it to the victim’s church under the pretext of donation.

The defendant deceivings the victim as such, and belongs to it, shall pay the tax accountant fees from the victim.