The appeal is dismissed.

The grounds of appeal are examined.

1. As to the grounds of appeal Nos. 1 and 2

A. Article 22(1)1 of the Certified Tax Accountant Act (hereinafter “instant penal provision”) provides that a person who is not qualified as a certified tax accountant shall be punished by imprisonment with prison labor for not more than three years or by a fine not exceeding 30 million won.

Here, the term “tax agent” refers to an act or business performed by a certified tax accountant under Article 2 of the Certified Tax Accountant Act upon delegation by a taxpayer, etc., and such term “tax agent” includes an agent such as filing a tax return, filing a request for tax return, etc. (Article 2 subparag. 1 of the Certified Tax Accountant Act). The legislative intent of these provisions is to establish a sound tax order, protect the legitimate rights and interests of taxpayers, and ensure the appropriateness and fairness of the tax agent business act by strictly limiting the persons who are entitled to tax agent business

In light of the language and structure of the instant penal provision and relevant provisions, and the purport of strict restriction on the qualifications to be provided by the Certified Tax Accountant Act, etc., it is reasonable to deem that: (a) where a person without qualifications to be provided with the instant penal provision acts on behalf of a taxpayer without any qualifications to be provided with the said penal provision on behalf of a taxpayer; or (b) where a person without qualifications to be provided with tax accountants on behalf of a taxpayer without the direction and supervision of a person with qualifications to be provided with the instant penal provision on behalf of a taxpayer; or (c) where a person with no qualifications to be provided with the said tax accountant reports as if he/she was directly provided with a taxpayer only in the external form by acting on behalf of a taxpayer or by making a report

Therefore, even though a taxpayer is not entitled to provide tax agent services in an organization to which the taxpayer belongs, he/she collected taxation data by the taxpayer, prepared a tax accounting report through the tax accounting program, and reported in the name of the leased tax accountant.