A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant works for H accounting corporations in the fourth floor of Gangnam-gu Seoul Metropolitan Government in Seoul, and arranges them to act as tax agents and audit by H accounting corporations jointly operated by H accounting corporations I and J (in the case of a company, only its name is stated), L, M (N),O, etc.

1. The Defendant, who violated the law of defense, was an employee of a tax office in the past after accessing the persons who had become aware of the employees of the tax office while working for a tax accounting corporation or accounting corporation, such as tax investigation, refund of value added tax, etc.

At the same time, there was an intention to receive money and valuables under the pretext of providing a request to tax office employees for a case.

At the time J and I had been in the situation of commencement of tax investigation by receiving L's tax-related data from the staff of the Ansan-si Tax Office from the L office and factory located in Ansan-si P on January 27, 2015.

On January 29, 2015, the Defendant received a total amount of KRW 80 million from five times until October 5, 2015, as indicated in the separate list of crimes, from the J’s belief that he/she received cash amounting to KRW 40,000,000 from the public official in charge of the tax office in relation to the commencement of a tax investigation on L at the above L office.

As a result, the Defendant received a total of KRW 80 million under the pretext of solicitation or good offices with respect to cases or affairs handled by public officials.

2. No person who violates the Act on the Regulation and Punishment of Concealment of Criminal Proceeds shall conceal criminal proceeds, etc. with intent to disguise the fact about the acquisition and disposition of criminal proceeds, the cause of such crime, etc. or to disguise criminal proceeds as legitimately acquired property;

Nevertheless, around April 7, 2015, the defendant handled by the public official in Seoul and the Seoul metropolitan area.