A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

At around 14:00 on November 30, 2015, the Defendant appeared to take an oath as a witness in the above court No. 502 of the Seoul Central District Court, which is located in Seocho-gu Seoul Metropolitan Government Seocho-gu, as a witness of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (reconciliation) against D of the above court No. 2015

피고인은 위 사건을 심리 중인 위 법원 제21형사부 재판장 E에게 ‘2011. 7.경 서울지방국세청 조사4국의 특별세무조사와 관련하여, F가 처음에 G 세무법인의 H 세무사를 소개시켜 주었고, H 세무사가 자신에게 선임료 1,000만 원 외 2억 원을 추가로 달라고 요청하여 그 무렵 현금 2억 원을 준비 후 F와 함께 G 세무법인에 찾아가 H을 만난 다음 H에게 현금 2억 원을 건넸고, 그 자리에 D은 없었다.’라고 증언하였다.

그러나 사실은 F가 2014. 7~8.경 위 세무조사 대응을 위해 처음 피고인에게 소개시켜 준 것은 D이고, D이 F를 통해 ‘국세청 공무원에게 인사하려면 현금 2억 원이 필요하다’라고 말하여, 이를 전해들은 피고인이 그 무렵 현금 2억 원을 준비 후 F와 함께 G 세무법인에 찾아가 D을 만난 다음 D에게 현금 2억 원을 건넸다.

Accordingly, the defendant made a false statement contrary to his memory and raised a perjury.

As the Defendant testified without awareness that the mistake was in violation of memory at the time of the examination of the witness, the Defendant testified that there was no criminal intent of perjury. Accordingly, according to the following macroscopic evidence, when the Defendant testified as a witness of the prosecution at the time of the examination of the witness, he made a testimony contrary to memory that the Defendant would have paid 200 million won to G tax accounting corporation by making a final payment to H that he would have paid 200 million won to G tax accounting corporation by making a statement at the time of the examination of the witness, although he was fully aware of the intent of the prosecution to prove through his testimony in the investigative agency.