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A defendant shall be punished by imprisonment for not more than ten months.
Reasons
Punishment of the crime
1. The Defendant is a person who operates a “D Tax Accounting Office” (hereinafter “the above office”) located under the 302 Building C in Suwon-gu, Suwon-si, Suwon-si.
On June 14, 2012, the Defendant entered into a contract with the victim E (the age of 58) on a comprehensive transfer of the above office's business rights, etc. to the victim E (the total amount of KRW 150 million assessed on the total amount of KRW 150 million (150,000,000,000,000,000 in total of the office supplies of KRW 150,000,000,000,000 in total of the total amount of the office supplies of KRW 150,000,000, = KRW 190,000,000) at the above office, and entered into a contract with the victim to the effect that "it may be clearly transferred since the 49 tax agent services for the above 80 enterprises are entrusted to another office, but they are performing his/her duties while performing his/her duties at the same office, from August 1 to June 30, 2012."
However, in fact, the above 49 companies are engaged in tax agent services at the F Tax Accountants Office, and the defendant could not transfer the above 49 companies to the above 49 companies to the above office operated by the victim, and there was no situation where the above 49 companies could work at the above office.
Nevertheless, on June 14, 2012, the Defendant, by deceiving the victim as above, acquired a total of KRW 130 million, including KRW 38 million as the down payment, and KRW 95 million as the intermediate payment on June 29, 2012.
2. The Defendant violated the Certified Tax Accountant Act even though he did not have any qualification as a tax accountant. On November 8, 2010, the Defendant agreed to receive KRW 200,000 per month from the Jeju District Accounting Office, and provided a tax agent service by proxy for the purpose of filing a tax return of the said Jeju District Tax Office, as well as for 28,880,000 won from the total of 26 companies from around October 201 to around October 08, 2011.