2017Gohap44 Acquisition of third-party brain

A

Maximum interchange (prosecution) and public trial

Law Firm B

Attorney C

April 13, 2017

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

When the defendant fails to pay the above fine, the defendant shall be confined in a workhouse for the period converted into one day.

15,000,000 won shall be additionally collected from the defendant.

The amount equivalent to the above fine and the additional collection charge shall be ordered to be paid provisionally.

Criminal facts

1. Details of the crime;

The defendant is a certified tax accountant who operates the "A Tax Accounting Office" in 202 of the Gangnam-gu Seoul Metropolitan building in Gangnam-gu, and is in charge of tax advisers of H Group E's F Co., Ltd. and H Co., Ltd.

From June 9, 2010 to August 10 of the same year, F Co., Ltd. was subject to a special tax investigation of value-added tax in Gangnam Tax Office, and there were many false or processed tax invoices issued by F Co., Ltd. in the course of the said tax investigation. The Defendant, at that time, proposed that F Co., Ltd will offer money and valuables of KRW 500,000 each to the investigator in charge and the investigator in charge of the said tax investigation and the chief of the tax investigation, who are superior, to offer a bribe in the course of the tax investigation and to receive a disposition of notification more minor than the disposition of notification, due to the fact that F Co., Ltd. issued a false or processed tax invoice to F Co., Ltd. and E.

2. Criminal facts;

On September 1, 2010, the Defendant received KRW 15 million in cash from the investigator and the chief of the investigation division in charge of tax investigation to prevent the FF corporation from being subject to notice disposition in relation to the special tax investigation of value-added tax in the year 2010 on the F corporation, which received instructions from E in the Seocho-gu Seoul Seocho-gu Seoul, with respect to the special tax investigation of value-added tax for the F corporation.

Accordingly, the defendant received money and valuables with knowledge that he would be given a bribe to a public official.

Summary of Evidence

1. Defendant's legal statement;

1. Legal statement of a witness I;

1. Copy of the sixth protocol of examination of suspect to the prosecution regarding E;

1. The third prosecutor's statement concerning L;

1. Application of Acts and subordinate statutes during a notice of tax investigation, notice, details of account transactions, transfer table (in an investigation record No. 52 pages), fund reporting (in an investigation record No. 553 pages), business day of 2010, and business day of 2011;

1. Article relevant to the facts constituting an offense and the selection of punishment;

Articles 133(2) and (1) and 129(1) of the Criminal Act; selection of fines

1. Detention in a workhouse;

Articles 70(1) and 69(2) of the Criminal Act

1. Additional collection:

Article 134 of the Criminal Act

1. Order of provisional payment;

Article 334(1) of the Criminal Procedure Act

Reasons for sentencing

The crime of this case is not against the nature and circumstances that the defendant, a certified tax accountant, received cash of KRW 15 million from an executive officer of the above company in order to provide convenience and make minor requests in the course of tax investigation into customer companies.

However, there is no evidence suggesting that the defendant actually delivered the above bribe to a public official or the pertinent tax investigation was carried out unfairly (in a result of a tax investigation, the above company was registered as data after receiving a notification disposition), and the defendant and the above company were likely to result in the crime of this case in the course of seeking measures to avoid disadvantages following a notification disposition by the defendant and the above company. In addition, the defendant returned the above bribe amount to the above company in the course of the public trial, divided the error in depth, and there is no history

In addition to these circumstances, the punishment like the order shall be determined in consideration of various circumstances shown in the records and pleadings, such as the age, character, conduct and environment of the defendant, and motive and consequence of the crime.

The presiding judge and judges;

Judges Sung Jae-in

Judges' Index

1) The written indictment is written as "the chief of corporation tax division", but it seems to be written in writing.