except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

The defendant is well-known of D religious organization E in Daegu Dong-gu C2.

When the Defendant was asked to issue a receipt of donations necessary for income deduction at the time of year-end settlement from the believers, etc., the Defendant was willing to issue a false receipt in the name of “E” to the above persons, notwithstanding the fact that there was no receipt of a donation equivalent to the par value of the donation receipts from the above persons.

Around January 2013, the Defendant issued a false donation receipt as if he received the donation amounting to KRW 146,469, even though he did not receive the donation amounting to KRW 146,469 from F, and had F evade tax 3,956 by using the above donation receipt for the year-end settlement for the year 2012.

In addition, the Defendant conspired with 253 workers as indicated in the attached list of crimes, and caused the said workers to evade taxes by having them refund or deduct the earned income tax, global income tax, corporate tax, etc. total amount of KRW 140,679,253 by fraud or other unlawful act.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. Application of Acts and subordinate statutes to a written accusation, a report on the investigation into tax offense, and a statement on the issuance of false donation receipts;

1. Article 3 (1) of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act and the choice of imprisonment concerning the crime;

1. The reason for sentencing under Article 62(1) of the Criminal Act, which is favorable to the defendant, such as the fact that the defendant was committed again despite his previous convictions, and that the defendant is repented and reflects his mistake, and that it does not seem that he has made any particular benefit from the crime of this case. As such, all such circumstances are favorable to the defendant, such as the motive, background, means and means of the crime of this case.