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Defendant
A Imprisonment, Defendant B shall be punished by a fine of 3,00,000 won, and Defendant C shall be punished by a fine of 1,00,000 won.
Reasons
Punishment of the crime
Defendant
A is the head of the branch of the K Singing Practice Association Federation Federation of Korea, and the defendant B is the certified tax accountant, and the defendant C is the person who operates L printing office.
1. Defendant A
A. Since June 17, 2004, the Defendant started the branch offices of the Ming Practice Center from around Ming Practice Association since around September 2009, the Defendant was engaged in the management of the membership fees by collecting membership fees from its members.
1) On June 2012, the Defendant embezzled KRW 5,100,000 of membership fees of the Association by the same method 17 times from the time to October 2013, all of the following crimes: (a) at the foregoing association office located in N Building 307, the Defendant provided monthly wage of KRW 1,700,000 to the office of the head of the office employed by the Defendant, as if he were paid KRW 2,00,000 to the office of the head of the office employed by the Defendant, (b) as if he paid KRW 2,00,000 to the office of the head of the office of the Defendant, and (c) embezzled the remainder of KRW 3
2) On December 15, 2010, the Defendant embezzled total of KRW 4,080,000 from around 13 times until July 2015, 2015, including the embezzlement of KRW 300,000 from the Association’s account at the expense of purchase of futures, and then embezzlement of KRW 1,250,000 from the Association’s account at the expense of purchase of futures, and around that time, from that time to July 20, 2015.
(b) No tax agent shall act as a proxy for a certified tax accountant in violation of tax law;
Nevertheless, even though the Defendant did not have a qualification as a tax accountant, at the foregoing Association office around July 2013, the Defendant installed an early tax reporting program on a computer, and had accounting personnel P access to the program using a certified tax accountant B’s official certificate, and had 35 members of the said Association enter the report of value added tax (from January 1, 2013 to June 30, 2013) into the said Association’s report, thereby acting as a tax agent.
The Defendant, including this, from that time on 2015.