1. Defendant A shall be punished by imprisonment for 8 months and by a fine of 16,00,000 won.

Defendant

A does not pay the above fine.

Punishment of the crime

[criminal power] Defendant C was sentenced to a suspended sentence of two years on April 14, 2018 by imprisonment with prison labor for a violation of the Attorney-at-Law Act at the Busan District Court's Branch on October 27, 2017, and the said judgment became final and conclusive on April 14, 2018.

[2018 Highest 845] Defendant A was in charge of tax investigation, such as transfer tax, inheritance tax, gift tax, etc., as a tax official of Grade 8 who worked for the Mine Records Division from January 12, 2015 to January 12, 2017; from January 13, 2018 to property tax, Defendant A was in charge of tax investigation, including transfer tax, inheritance tax, gift tax, etc. from January 15, 2016 to September 25, 2017; Defendant B was in charge of tax investigation, including transfer tax, inheritance tax, gift tax, etc.; Defendant C was in charge of tax investigation, including transfer tax, inheritance tax, and gift tax, from September 3, 2014 to August 1, 2017, and from August 27, 2017, Defendant C was in charge of tax accountant office located in the 5th floor of Busan Building from around September 3, 2014 to August 1, 2017.

1. Defendant A

A. On July 3, 2015, the Defendant received bribe in relation to duties by receiving entertainment equivalent to KRW 7,643,230,00 in total 36 times from August 25, 2017, as shown in Table 1 of the Crimes committed in the annexed Table 2017, when he/she received a solicitation to provide convenience to a taxpayer tax information-related inquiry necessary for the handling of the case he/she accepted, etc., and received a bribe in relation to duties by receiving entertainment equivalent to KRW 80,000, such as liquor and female helpers.

B. From January 12, 2015, the Defendant was a personal information manager who had the authority to access the National Tax Service’s computer network for the purpose of tax affairs, such as the imposition and collection of national taxes, while working as a property tax and a revenue official belonging to theO.

On November 25, 2016, the Defendant is related to filing inheritance tax returns from C around 13:42.