A defendant shall be punished by imprisonment for four months.

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

(e).

Punishment of the crime

The Defendant is a person who, from July 1, 2014 to September 15, 2015, served as an office at the “B Tax Accounting Office” in the operation of the victim B by a private person.

1. No person who violates the tax law shall act as a tax agent without qualification as a certified tax accountant;

On July 17, 2015, the Defendant entered into a contract for vicarious bookkeeping and tax adviser in the name of B certified tax accountant under the name of B tax accountant and without obtaining permission from D business owner E, B, and F-Tax Accounting Office, using the official certificate of B certified tax accountant, and entered into a contract for vicarious bookkeeping and tax adviser in the name of B-Tax Accounting Office (www.homeax.go.go.r.) with the National Tax Service Home home (www..) and without qualification as a certified tax accountant, with the Plaintiff’s tax accountant’s license and without obtaining permission from B-Tax accountant. From May 14, 2015 to July 23, 2015, the Defendant entered into a contract for additional value assessment in the name of B-Tax accountant without qualification as a certified tax accountant.

2. From June 2015 to July 201 of the same year, the Defendant insultingly called “M” restaurant (hereinafter “M”) located within the K Building L of Songpa-gu Seoul Metropolitan Government (hereinafter “N”), referred the victim B to the owner of the business, and called “the victim B” to the owner of the business, and called “B” to the owner of the business, “B is the same as Q.” at the end of the end of September 2015.

Accordingly, the Defendant insultd the victim B openly.

3. No person who violates the Act on Promotion of Utilization of Information and Communications Network and Protection of Information (violation, etc. of Information and Communications Network) shall intrude into an information and communications network without legitimate access authority or beyond permitted access authority

Since the Defendant retired from the B Tax Accounting Office around September 15, 2015, the Defendant used a certificate of official approval of B Tax Accountants after September 15, 2015.