Defendants shall be punished by a fine of KRW 500,000.

If the Defendants did not pay the above fine, 100,000 won.

Punishment of the crime

Defendant

A is a director in charge of tax affairs, and defendant B is a director in charge of tax affairs.

Any person who intends to conduct a tax agency business shall be qualified as a certified tax accountant and registered in the register of certified tax accountants kept in the Ministry of Strategy and Finance in accordance with tax justice.

Defendants are qualified as certified tax accountants and have not registered as a tax agent in the Ministry of Strategy and Finance.

Nevertheless, on February 25, 2013 to January 22, 2015, the Defendants received tax representation expenses of KRW 50,000 per month from February 25, 2013 to January 22, 2015, and submitted a report on the current status of the workplace attached to purchase and sale to the Nowon-gu Tax Office on February 10, 2014 and February 10, 2015.

Accordingly, the Defendants dealt with the tax agency service for the complainant during the above period.

Summary of Evidence

1. Part of the Defendants’ legal statements

1. Statement made by the police with regard to F;

1. Application of Acts and subordinate statutes to report current status of business;

1. Relevant Article 22 subparag. 1 of the Tax Justice Act, Article 30 of the Criminal Act, and the choice of fines for the Defendants in relation to criminal facts

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334(1) of the Criminal Procedure Act of the Provisional Payment Order (the Defendants and defense counsel) provides that the above act does not constitute a tax agency business, but Article 78 of the Income Tax Act and Article 141 of the Enforcement Decree of the Income Tax Act provide that the current status of business place shall be reported every year in relation to income tax. On the bottom of the report form on current status of business place, it is confirmed that the tax agency, as a tax specialist, prepared the above report faithfully and fairly.

In light of the fact that a tax agent is required to write down the tax agent along with the phrase, the act of preparing and submitting a report on the current status of a place of business constitutes a tax agent.