However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

From April 3, 2008, the Defendant is a person who has registered D's Institute of Suppression 2 from Busan Young-gu around April 3, 2008 with the Institute of Suppression 183-1 and has overall control over D's operation, issuance of donation receipts, etc.

The Defendant knew that he granted a special deduction of the amount of contribution to non-profit organizations, such as temples, at the time of applying for deduction of annual income of wage and salary income earners or business operators, even though he did not receive any contribution corresponding to the donation receipt, he issued a false donation receipt, and let them report it to the competent tax office by using the evidentiary materials of application for income deduction.

Around December 2011, the Defendant issued 511 copies of false donation receipts worth KRW 2,90,000 from E, and issued false donation receipts in the name of D as if he received donations amounting to KRW 2,900,000 from E even though he did not receive donations from E. The Defendant received false donation receipts equivalent to KRW 2,90,00,00 from E. The Defendant received false donation receipts under the name of D, and the Defendant received the said false donation receipts around that time after the lapse of the period for final return of income tax return on May 31, 2012 as evidence for application for income deduction, thereby evading KRW 435,00 from wage and salary income tax in the same way as indicated in the list of crimes. From around that time until December 2012, the Defendant conspired to receive tax credit or other unlawful methods, such as fraud and tax credit or tax credit or tax credit or tax credit or tax credit or tax credit of KRW 1,182,000,000 from each affiliated company.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police statement concerning F;

1. A written accusation and a report on the closure of investigation into violation;

1. The application of the Acts and subordinate statutes to the issuance ledger of donation receipts.