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

The Defendant, as the recognition of D’s corporate foundation C in Jinju-si, issued false donation receipts as if he received donations from E, even though he did not receive donations from E, etc., was aware that he/she would be able to receive the refund and deduction of taxes at the time of year-end settlement by using false donation receipts. On December 2011, the Defendant issued false donation receipts as if he/she received donations from E in 2011, and provided that, even though he/she had not received donations in 20,087 won in 20,000 won, he/she received false donation receipts as if he/she received donations from E in 20,000 won in 20,000 won, thereby allowing 358 believers to receive the refund and deduction of the labor income tax in 2011.

In addition, around December 2012, the Defendant issued a false receipt of donation of KRW 3,670,000 as if he received the donation from F in the year 2012, even though he did not receive the donation from F in the above D, the Defendant issued a false receipt of donation of KRW 690,504 in the year 2012, and issued a false receipt of donation to 359 new 359 in total, such as the list of crimes (2) in the attached Form 2, thereby allowing him to receive the refund and deduction of the labor income tax of KRW 85,502,041 in total.

As a result, the Defendant received tax refund or deduction through an illegal act in collusion with 717 believers, such as E and F.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. A report on the closure of the tax offense investigation;

1. Statement of the amount of false issuance of donation receipts, the list of unlawful deduction sum, the amount of false issuance of donation receipts, and the statement of unfair deduction;

1. Application of the relevant Acts and subordinate statutes to the written accusation or amended accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and the text of Article 3 (1) of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act concerning the facts constituting the crime;