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A defendant shall be punished by imprisonment for not more than ten months.
However, the execution of the above punishment shall be suspended for a period of three years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
The Defendant is a person who has worked as an employee at the D Tax Accountants Office located in Dongdaemun-gu Seoul, subparagraph 312 of the same Article from June 2006 to June 30, 2016.
1. No person who is disqualified as a certified tax accountant in violation of tax law shall act as a tax agent;
Nevertheless, the Defendant received fees from tax accountants who requested them to substitute for the report of value-added tax, etc., and tried to act as a tax agent in return for tax payment.
Therefore, the Defendant, even though he was not qualified as a tax accountant on January 3, 2007, used the tax accounting program installed on his computer at the above D Certified Tax Accountants Office to perform the duty of reporting value-added tax on F operated by E, and received 70,000 won from the above E to the Korean bank account of the Defendant’s Korean bank from June 29, 2016, and received 119,330,150 won in return, from the time to June 29, 2016.
2. On August 22, 2007, the Defendant embezzled a total of KRW 4,780,000 by the same means as above from May 19, 2016 until around 23, 2016, on behalf of the said certified tax accountant office, and the Defendant embezzled a total of KRW 4,780,000 by the same means as above, from the time when he/she was on duty for the victim, while he/she was in custody for the victim by receiving KRW 30,00 from the said office to the bank account of the Defendant’s name, and transferred KRW 30,000 of the tax agency fee to the Korean bank account of the Defendant.
3. No person who violates the Act on Promotion of Utilization of Information and Communications Network and Protection, etc. of Information (violation, etc. of Information and Communications Network) shall damage another person's information processed, stored or transmitted through an information and
Nevertheless, the defendant around June 29, 2016.