A defendant shall be punished by imprisonment for four years.

Punishment of the crime

On November 30, 2009, the Defendant served as a professional contract worker for tax counseling at the Korean Bank C branch, and retired on November 30, 2009 (on September 30, 2011).

From around 2007 to 2008, the defendant provided consultation so that the husband of the victim D may lose inheritance tax by her husband.

Around December 2009, the Defendant recommended the victim to sell one apartment bonds owned by the victim. On the end of December of the same year, the victim received KRW 1.455 million from the purchase price of the apartment bonds around the end of December of the same year, and on January 2010, the Defendant: (a) from the bank counseling counter located in the Gangnam-gu Seoul Building in Seocho-gu Seoul Building, the Defendant: (b) entrusted the victim with the money of KRW 326 million at the same time as he/she has invested in the money; (c) on the other hand, he/she will not pay the principal and 45% profits if he/she has made an extended investment for six months; (d) in any case, he/she will not incur losses to the principal; and (e) there is a person who has come to know at the time when he/she was in the National Tax Service, and (e) he/she would have invested in the money of KRW 1.45 million at any time, and (e) he/she would have managed the money in his/her name and property.

However, the Defendant, at the time, was unable to pay the investment return that was promised to invest KRW 450 million from other investors in a similar manner, and was instructed to demand repayment, attracting new investments, thereby preventing return. Even if the Defendant received such investment from the victim as above, he did not have an intent or ability to pay the principal and 45% profit within six months.

Nevertheless, the defendant is the defendant on January 19, 201 from the victim for the above investment money.