Defendant

A Imprisonment for three years, for one year, for one year, and for one year and six months, for each of the defendants C.

(b).

Punishment of the crime

Defendant

A is an employee of a foreign-level fund selling company, Defendant B is a representative director of H (hereinafter “H”) and Defendant C is a person working as a head of a tax office.

1. Tax fraud and violation of the Attorney-at-Law Act;

A. Defendant A and C conspired to receive money and valuables under the pretext of this, stating that “If there is a false credit card sales of at least three million won per day, even if there is a false credit card sales of at least three million won per day, Defendant A and C would not take an on-site investigation at the tax office. Since there is a personnel change in the tax office after the Gu administration, it would be known to the employees of the tax office after the movement of personnel,” Defendant A and C conspired to receive money and valuables.

Accordingly, between February 16, 2010 to 17:00 on February 16, 2010, Defendant A received a cash of KRW 110 million from the victim, stating, “If Defendant A sells a false credit card of at least three million per day to the employees of the tax office having well known that it does not undergo on-site tax investigation even if he/she incurred a false credit card sales of at least three million won per day,” and received cash from the victim.

However, even if the Defendants received money from the victim, they did not have the intent or ability to prevent the victim from undergoing on-site tax investigations even if the victim did not have a false credit card sales amounting to three million won or more per day.

As a result, the Defendants conspired to deception the victim as above, defrauded the victim with KRW 110 million, and received money and valuables under the pretext of soliciting the affairs handled by the public officials at the same time.

B. On January 28, 2010, the Defendant of Defendant A’s crime may notify the victim of “a large number of employees of the tax office having been aware of” at the coffee shop near Jongno-gu Seoul, Jongno-gu, Seoul, and the head of Seocho-gu Office of Government Administration may inform the Minister of Government Administration and Home Affairs of the form.

A credit card sales shall be made while running a card tin business.