A defendant shall be punished by imprisonment for six months.

12,000,000 won shall be additionally collected from the defendant.

Punishment of the crime

On April 17, 2009, the Defendant was sentenced to one year of imprisonment by the Incheon District Court for the violation of the Attorney-at-Law Act, etc., and completed the execution of the sentence in the Seoul Southern Prison on November 11, 2009.

1. No one, other than an attorney-at-law in violation of the Attorney-at-Law Act, shall handle or arrange for any legal service, such as appraisal, representation, arbitration, settlement, solicitation, solicitation, legal consultation or preparation of legal documents, in connection with any request for administrative appeal, examination, appeal or objection, or other cases of appeal against an administrative agency, in violation of the Attorney-at-Law Act, in return for receiving or promising to receive money, entertainment or other benefits,

On December 2, 2010, the Defendant anticipated to add a large amount of capital gains tax on five parcels of the EG land in the EE coffee shop sold by the victim EF in Jung-gu Seoul, Jung-gu, Seoul, to the victim, “The amount of capital gains tax equivalent to KRW 140 million shall be imposed on the sale of the EG land, and the amount of KRW 20 million shall be reduced to KRW 100,000,000,000,000 from the victim around that time.”

The Defendant issued a land register, a certified copy of the register, and other trade-related documents from the victim, examined the grounds for tax reduction and exemption, etc., and prepared a report of tax base of transfer income and an invoice of transfer income tax exemption, which is equivalent to 53,700,000 won, and submitted it to the branch of the regional tax office having jurisdiction over budget tax affairs. However, on March 31, 2011, when imposing 15,000,000 won at the tax office around March 31, 2011, the Defendant tried to reduce tax by reviewing the tax base prior to notice, notice of tax payment in installments, and reasons for tax reduction and exemption, such as exceeding the amount of tax reduction and exemption, and submitted a written request for pre

In this respect, the defendant has received money and applied for review to administrative agencies.