A. Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Bribery)

(b) Bribery assistance;

1.(a)Korea (tentative name), 65 years old, South

Residential Ulsan

Reference domicile

2.b.(Gamsan (Gamsan), 63 years old, south, and self-employed;

Residential Ulsan

Reference domicile

The number of days lower than the lower court (prosecutions), Kim U.S. (Trial)

Attorney Kim Kim (Defendant Kim Jong-soo)

Attorney Kim Jong-hwan (Defendant Kim Doosan)

May 8, 2020

Defendant Jin Korea’s imprisonment with prison labor of 2 years and 6 months and fines of 30,000,000 won, and Defendant Kim Ginsan’s imprisonment with prison labor of 1 year and 6 months.

In the event that the above fine is not paid, the defendant Eul shall be confined in the old house for the period of converting the amount of KRW 300,000 into the amount of KRW 1 day for the defendant Cho Korea.

However, from the date this judgment became final and conclusive, the execution of the above imprisonment with prison labor for three years for the Republic of Korea, and the execution of the above imprisonment with prison labor for two years for the Republic of Korea Kim Jongsan. For the Republic of Korea, the above fine shall be provisionally paid to the Republic of Korea.

Facts of crime

1. Defendant early January 15, 2016, Defendant 1: (a) was the director of the Ulsan District Association of the H Entertainment Association; and (b) Seosan (a) was in charge of tax investigation related to liquor tax and personal consumption tax at the Ulsan District Tax Office ○○○, Inc., located in 49 from January 15, 2016 to January 11, 2018. around July 2016, Defendant 1 became aware of the fact that he/she was in charge of tax investigation with respect to suspicions, such as sales of fake liquor and omission of report on cash sales, from the main point of “Ulsan-Ulsan-Ulsan-Ullek-Akdong,” which was operated by Defendant 1, from the main point of “○00 Sluri-Skdong,” which was in charge of tax investigation by Kim Anno.

Since then, upon receipt of a request from Kimno-m to "a separate request to meet snow tax affairs", on July 17, 2016, Defendant arranged to discuss tax issues and tax issues between Kim No-m and No-Lo-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-Li-

Around July 22, 2016, the snow tax received 30 million won as a honorarium, upon receipt of a request from the Ulsan Nam-gu - cafeteria to the effect that he would have impliedly impaired, such as an omission in sales, etc., from the Kim Anm. Around July 22, 2016, the Defendant received 30 million won from the snow tax office, out of the said 30 million won from the snow tax office, at the trade-free restaurant located in Ulsan-gu, Ulsan-gu, Ulsan-gu, as a public official. Accordingly, the Defendant aided and assisted the snow tax office, which is a public official, to facilitate the receipt of bribe in connection with its duties.

2. Defendant Kim Jong-san

The Defendant was the Chairperson of the Ulsan-gun Entertainment Association, and the Seogsan had been in charge of tax investigation related to liquor tax and personal consumption from 00 Ulsan-gu, Ulsan-gu, Ulsan-gu from January 15, 2016 to January 11, 2018.

On March 2017, the defendant became aware of the fact that he conducted a tax investigation on suspicions such as omission of cash sales report at the main points B operated by the U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.S., U.

Since then, around March 2017, the defendant arranged the place of meal for the host store and the snow tax office in Ulsan-gu - cafeteria, and explained the details and expected amount of tax evasion in that place, the defendant stated that the snow tax office " will be resolved, if good," and that the resolution would be changed if good means. As the snow office demands the amount of KRW 15 million under the name of the meal expenses, such as the meal expenses, the head of the relevant place of tax office stated that the amount of KRW 15 million is required, and the head of the relevant place of tax office stated that the amount of KRW 30 million was "Sick. Sick, as the head of the relevant place of tax office asks for the amount of KRW 15 million", and the head of the relevant place of tax office stated that the head of the relevant place of tax office "as the head of the relevant local government asks for the amount of KRW 30 million."

On March 22, 2017, the snow tax was entrusted to the purport that the omission of sales from the host store was made in the Ulsan-gu - cafeteria, and received KRW 15 million under the name of honorariums. Accordingly, the defendant assisted the acceptance of bribe in the course of performing his duties by a public official.

Summary of Evidence

1. The defendant's each legal statement

1. Copies of the suspect examination protocol of each prosecutor's office concerning permanent tax affairs;

1. Application of each prosecutor's protocol of statement to Kim Neno and U.S. main office

1. Korea's assistance in the relevant law and the choice of punishment against the facts of crime: Article 2 (1) 3 of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 129 (1), the main sentence of Article 33, and Article 32 (1) of the Criminal Act (Concurrent punishment of a fine pursuant to Article 2 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes): Article 129 (1), the main sentence of Article 33, and Article 32 (1) of the Criminal Act; Article 32 (2), Article 5 (1) 3 and 6 of the Criminal Act; Article 32 (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes; Article 32 (2) of the Criminal Act and Article 5 (1) 3 of the same Act

1. Attraction of a workhouse (Defendant Help Korea);

Articles 70(1) and 69(2)1 of the Criminal Act: The Republic of Korea under the postponement of enforcement of the Criminal Act: Article 62(1) and (2) of the Criminal Act (limited to imprisonment): Article 62(1) of the Criminal Act; Article 62(1) of the Criminal Act

1. The provisional payment order (Article 334(1) of the Criminal Procedure Act);

1. Reasons for sentencing: Imprisonment with prison labor for a period of two years and six months to fifteen years;

Scope of recommending types according to the sentencing criteria: Since it is a crime of aiding and abetting, the sentencing criteria do not apply.

1. The scope of punishment by the wife under the Act on the Establishment of Kim Jong-san: The scope of punishment by the recommendation type based on the sentencing standard in the month from January to February of June: A person who is an assistant is not subject to the sentencing criteria, and the sentencing criteria are not applicable.

1. The crime of this case on the grounds of sentencing was committed by the Defendants, who were the president of the regional entertainment association or the director of the division, prior to the tax investigation of the tax public official's opinion from the owners of entertainment businesses, and the Defendants were able to receive a bribe in return for the tax investigation. It is not reasonable to commit the crime in that the Defendants actively involved in the tax office and the owners of entertainment businesses and arranged the acceptance of bribe. It is not easy to commit the crime in that the crime is significantly detrimental to the general public's trust in terms of integrity and uncertainty of the tax official. In particular, in Korea, the amount of bribe received by the snow duty is not limited to KRW 30 million, and among them, it is not desirable to receive KRW 1 million in the name of the amount of recompense for the tax official.

However, it is more favorable to the Defendants, including the fact that both Defendants are aware of and against the mistake, that Korea did not have any record of criminal punishment, and that Defendant Kim Jong-do did not have any special record, in addition to the punishment three times by fines, etc. In addition, the Defendants’ age, character and conduct, environment, family relationship, motive for committing a crime, means and consequence of a crime, and the circumstances after committing a crime, etc. shall be determined by taking into account all factors of sentencing as indicated in the instant argument, such as the order.

Judges Park Young-young

Judges Kim Do-young

Judge Definition Binding