Defendant shall be punished by a fine of KRW 10,000,000.

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

Punishment of the crime

1. The Defendant is a certified tax accountant operating the “A Tax Accounting Office” under Article 202 of the Gangnam-gu Seoul Metropolitan Government D Building 202, who takes charge of tax advisers of the H Group E’s F Co., Ltd. and H Group G, etc.

F Company from June 9, 2010 to the same year

8. By October, 100, a special tax investigation of value-added tax was conducted at the Gangnam Tax Office, and a number of tax invoices of false or processed tax invoice issued by the FF Company was discovered in the course of carrying out the said tax investigation.

Around that time, the Defendant was notified of the fact that he issued false or processed tax invoices to I (H Group Re-chief) and E, the Defendant was registered on the National Tax Service’s computer network and proposed that the investigator and the superior officer in charge of the tax investigation receive bribe in the process of the tax investigation so that they can receive convenience and receive minor disposition than the notice in the process of the tax investigation. E consented to the Defendant’s proposal and stated the written indictment as “the director of the corporate tax division” but it appears to be erroneous.

The money and valuables were provided to each of five million won.

2. On September 1, 2010, the Defendant received the direction of “K” restaurant located in Seocho-gu Seoul Metropolitan GovernmentJ from “K” and received KRW 15 million in cash upon request from two investigators in charge of tax investigation and the chief of the investigation division in order to provide convenience in the process of investigation in relation to the special investigation of value-added tax in 2010 for F stock companies, and to ensure that F companies do not receive notice of the issuance of false or processed tax invoices.”

As a result, the defendant received money and valuables while knowing that he was given a bribe to a public official.

Summary of Evidence

1. Statement by the defendant in court;

1. Legal statement of a witness I;

1. 6th prosecutions with respect to E;