Defendant shall be punished by a fine of KRW 2,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is a person who served as an office in the tax accounting corporation B.

The defendant thought that the tax accountants will act as a tax agent in the future upon receiving the report of value added tax from the supporters.

Accordingly, the Defendant, even though there is no qualification as a certified tax accountant, visited the server of the National Tax Service on July 25, 201 at the B tax accounting corporation office located in Macheon-si, Spocheon-si, by using the computer and reporting the value-added tax by electronically reporting the value-added value of D operation, which is the branch, at the above office, and at the above office from January 25, 2013 to January 25, 2013, acting as an agent for the electronic return of value-added tax returns over 11 times as shown in the list of crimes

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to F;

1. D's written confirmation;

1. Application of statutes to a value-added tax return;

1. Relevant Article 22 (1) 1 of the Tax Justice Act and the selection of fines for the crimes in relation to each applicable tax provision and each of the choice of punishment;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. The reason for sentencing under Article 334(1) of the Criminal Procedure Act is against the defendant's first offender who recognized the crime of this case, taking into account all the following factors such as the defendant's age, sex, environment, motive for the crime, means and consequence of the crime, etc., the punishment shall be determined as ordered by the order.