The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The Defendant merely received a total of 4 million won in return for his tax-related affairs by proxy, without deceiving the victim to have taxes reduced or exempted, and there is no intention to commit fraud.

The Defendant requested the victim to submit documents related to the tax reduction and exemption of a victim, which is necessary by the F Tax Accounting Corporation (hereinafter “F Tax Accounting Corporation”), and received such documents from the victim and brought them to the certified tax accountant.

Nevertheless, the lower court erred by misapprehending the facts.

B. The lower court’s sentence of unfair sentencing (two years of the suspension of the execution of imprisonment for four months) is too unreasonable.

2. Determination

A. (1) According to the evidence duly adopted and examined at the lower court’s judgment on the assertion of mistake, the following facts may be acknowledged. (A) The victim was introduced by the head of Goyang Tax Office to resolve the issue of reduction or exemption of the amount of tax through his/her own type G on July 3, 2017, while he/she received a notice from the head of Goyang Tax Office on global income tax amount of KRW 20,314,912 (hereinafter “instant tax amount”) for the year 2015, which was estimated due to a failure to file a return by the victim, and was aware of the method of reduction or exemption in the amount of tax at the neighboring tax office.

B) At the time, the Defendant stated to the effect that “The Defendant would have the Defendant reduced the instant tax amount to the maximum extent possible through a able certified tax accountant, and changed the amount of KRW 5 million to the Defendant himself/herself as a commission fee.” Accordingly, the victim remitted the amount of KRW 3 million to the Defendant on July 3, 2017, and KRW 1 million on July 4, 2017, to the Defendant. (C) thereafter, the Defendant created “data on the Payment of Personnel Expenses in 2015” to the victim, thereby setting the amount of the personnel expenses to be paid within KRW 1 million per month.

Accordingly, the victim shall prepare data on the payment of personnel expenses as ordered by the defendant.